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57 chapters · 1,078 sections in this title.
32 V.S.A. ch. 236, § 10001 Tax imposed
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§ 10001. Tax imposed There is imposed, in addition to all other taxes imposed by this title, a tax on the gains from the sale or exchange of land in Vermont. (Added 1973, No. 81, § 8, eff. May 1, 1973.)
32 V.S.A. ch. 236, § 10002 Land and residences
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§ 10002. Land and residences (a) “Land” means all land, whether or not improved, that has been purchased and subdivided by the transferor within the six years prior to the sale or exchange of the land, but does not include land not exceeding 10 acres, necessary for the use of a d…
32 V.S.A. ch. 236, § 10002a Principal residence
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§ 10002a. Principal residence (a) “Principal residence” means a dwelling that, within one year prior to sale, was occupied as the domicile of the seller or that, within one year from the date of sale, will be occupied as the domicile of the purchaser. As used in this section, a d…
32 V.S.A. ch. 236, § 10003 Rate of tax
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§ 10003. Rate of tax The tax imposed by section 10001 of this title shall be based upon the years held at the following rates on the gain, as gain is determined under section 10005 of this title: * Gain, as percent of basis, shall be rounded to the next highest whole percentage. …