Title 32, Title 32: Taxation and Finance

§ 10109. Determination by Commissioner (a) Upon receipt of a notice of deficiency or assessment of penalty or interest under section 10106 of this title or upon receipt of a notice of the denial of all or a portion of a refund request under section 10107 of this title, the taxpay…

§ 10110. Appeal process (a) Any hearing granted by the Commissioner under section 10109 of this title shall be subject to and governed by 3 V.S.A. chapter 25. (b) Any aggrieved taxpayer may, within 30 days, appeal a determination by the Commissioner concerning a notice of deficie…

§ 10111. Payment and collection of deficiencies and assessments; jeopardy notices (a) Upon notification to a taxpayer of any deficiency, or upon assessment against the taxpayer of any penalty or interest, under section 10106 of this title, the amount of the deficiency or assessme…

§ 10112. Action to collect taxes Any tax liability imposed by this chapter is, from the time the tax liability becomes collectible under section 10111 of this title, a debt of the taxpayer to the State, to be recovered in an action on this title. The action shall be returnable in…

§ 10113. Lien The amount of taxes to be paid under this chapter shall be a lien in favor of the State of Vermont upon all property and rights to property, whether real or personal, belonging to the person liable for the tax. The lien shall be enforced in the manner prescribed by …

§ 10301. Health IT-Fund (a) The Vermont Health IT-Fund is established in the State Treasury as a special fund to be a source of funding for Medical Health Care Information Technology Programs and initiatives such as those outlined in the Vermont Health Information Technology Plan…

§ 10302. Certified Electronic Health Record Technology Loan Fund (a) Subject to the requirements set forth in subsection (d) of this section, the Secretary of Administration or designee shall establish a Certified Electronic Health Record Technology Loan Fund (“Loan Fund”) within…

§ 10401. Definitions As used in this chapter: (1) “Health insurance” means any group or individual health care benefit policy, contract, or other health benefit plan offered, issued, renewed, or administered by any health insurer, including any health care benefit plan offered, i…

§ 10402. Health care claims tax [Effective July 1, 2026; see also 32 V.S.A. § 10402 effective until July 1, 2026 set out above] (a) There is imposed on every health insurer an annual tax in an amount equal to 0.8 of one percent of all health insurance claims paid by the health in…

§ 10403. Administration of tax (a) The Commissioner of Taxes shall administer and enforce this chapter and the tax. The Commissioner may adopt rules under 3 V.S.A. chapter 25 to carry out such administration and enforcement. (b) All of the administrative provisions of chapter 151…

§ 10404. Determination of deficiency, refund, penalty, or interest (a) Within 60 days after the mailing of a notice of deficiency, denial, or reduction of a refund claim, or assessment of penalty or interest, a health insurer may petition the Commissioner in writing for a determi…

§ 10451. Definitions As used in this chapter: (1) “Applicable individual” means, with respect to any month, an individual other than the following: (A) an individual who is: (i) a member of a recognized religious sect or division thereof that is described in 26 U.S.C. § 1402(g)(1…

§ 10452. Requirement to maintain minimum essential coverage An applicable individual shall ensure that the individual and any dependent of the individual who is also an applicable individual is covered at all times under minimum essential coverage. (Added 2017, No. 182 (Adj. Sess…

§ 10453. Reporting and documentation of coverage (a) Each applicable individual who files or is required to file an individual income tax return as a resident of Vermont, either separately or jointly with a spouse, shall indicate on the return, in a manner prescribed by the Commi…

§ 10454. Outreach to uninsured Vermonters The Department of Vermont Health Access, in consultation with the Office of the Health Care Advocate and other interested stakeholders, shall use information obtained from the Department of Taxes regarding Vermont residents without minimu…

§ 10501. Purpose For the purpose of more equitably distributing the costs of health care to uninsured residents of this State, an employers’ Health Care Fund contribution is established to provide a fair and reasonable method for sharing health care costs with employers that do n…

§ 10502. Definitions As used in this chapter: (1) “Employee” means an individual who is: (A) 18 years of age or older for all of a calendar quarter; (B) employed full-time or part-time; and (C) reported by an employer for purposes of complying with Vermont unemployment compensati…

§ 10503. Health Care Fund contribution assessment (a) The Commissioner of Taxes shall assess and an employer shall pay a quarterly Health Care Fund contribution for each full-time equivalent uncovered employee employed during that quarter in excess of four full-time equivalent em…

§ 10504. Hours worked by uncovered employees; calculation and reporting (a) Employers shall report to the Department of Taxes the number of hours worked by each uncovered employee on a return provided by the Department. The return shall be filed at the same time payment is requir…

§ 10505. Health benefit costs (a) Employers shall provide their employees with an annual statement indicating: (1) the total monthly premium cost paid for any employer-sponsored health benefit plan; (2) the employer’s share and the employee’s share of the total monthly premium; a…

§ 10551. Purpose The Child Care Contribution is established to provide funding for the Child Care Financial Assistance Program established in 33 V.S.A. §§ 3512 and 3513, including the provision of incentive payments pursuant to 33 V.S.A. § 3515. (Added 2023, No. 76, § 24, eff. Ju…

§ 10552. Definitions As used in this chapter: (1) “Covered wages” means wages paid to an employee by an employer. (2) “Employee” means an individual who receives payments with respect to services performed for an employer from which the employer is required to withhold Vermont in…

§ 10553. Contribution; rate; collection (a)(1) Each employer shall pay the Child Care Contribution on all covered wages paid to each of the employer’s employees and shall remit those amounts to the Department of Taxes pursuant to the provisions of this section. An employer may de…

§ 10554. Child Care Contribution Special Fund (a) The Child Care Contribution Special Fund is created pursuant to chapter 7, subchapter 5 of this title and shall be administered by the Department for Children and Families and the Department of Taxes. Monies in the Fund may be exp…