Title 32, Title 32: Taxation and Finance

§ 1680. Tree warden When a town or incorporated village fails to fix the compensation of a tree warden or his or her deputies, they shall receive such compensation as the selectboard or trustees determine.

§ 1681. Building inspector A building inspector shall receive such compensation for his or her services as the board of alders, selectboard, or trustees determine, payable as the salary of other municipal officials.

§ 1711. County clerks County clerks shall receive the same fees as town clerks in the matter of vital registrations.

§ 1712. Town clerks Town clerks shall receive the following fees for issuing marriage licenses and vital event certificates: (1) For issuing and recording a civil marriage license, $80.00 to be paid by the applicant, $15.00 of which sum shall be retained by the town clerk as a fe…

§ 1714. Burial certificates Persons issuing certificates giving permission to bury a dead body shall receive $5.00 for each permit to be paid by the applicant. Persons issuing certificates giving permission to entomb or move a dead body that has already been issued a certificate …

§ 1715. Vital records search; copies search (a) Upon payment of the fee established under 18 V.S.A. § 5017, the Office of Vital Records or the Vermont State Archives and Records Administration shall provide a certified copy of a vital event certificate, or shall ascertain and cer…

§ 1751. Fees when not otherwise provided (a)(1) Officers and persons whose duty it is to record deeds, proceedings, depositions, or make copies of records, proceedings, docket entries, or minutes in their offices, when no other provision is made, shall be allowed: (A) the sum of …

§ 1752. Tax appeals If under the provisions of section 4467 of this title the Director of the Division of Property Valuation and Review or the court reduces the appraisal value of the taxpayer’s property by more than 20 percent of the appraisal value, then the appeal fee shall be…

§ 1753. Inquests The fees and expenses of inquests on the dead and buildings burned shall be the same as in criminal causes before a court. (Amended 1973, No. 249 (Adj. Sess.), § 98, eff. April 9, 1974; 2009, No. 154 (Adj. Sess.), § 214.)

§ 1754. Entry and detainer On trial for entry and detainer, there shall be allowed $0.50 each warrant, $1.00 to each of the justices, $2.00 to the party recovering, and $1.00 to each juror.

§ 1755. Travel expenses in causes tried before auditors, etc A party finally recovering in an action tried by an auditor, referee, or commissioner shall recover $0.06 a mile for his or her travel in this State and $0.75 a day for his or her attendance at the hearing.

§ 1758. Masters, auditors, referees, and commissioners (a) Unless otherwise provided, the pay and the expense allowance for commissioners, masters, auditors, and referees shall be fixed by the court or by the presiding judge thereof and paid by the State. (b) The Superior Court m…

§ 1760. Fees of county clerks for index of deeds and index of records The county clerks shall receive from the county, for making the general index of existing land records under 27 V.S.A. § 401, $1.00 for each 100 entries upon such index; and for making an index as provided in 4…

§ 1761. Supervisors of unorganized towns and gores A supervisor of unorganized towns and gores shall receive in addition to his or her per diem the following fees: (1) for collecting taxes, he or she shall receive five percent of the amount collected by him or her; (2) upon the s…

§ 1762. Miscellaneous fees The Secretary of State shall fix and alter fees for copies, statements, filing, and other services where the amount of the fee is not otherwise fixed by law. (Added 1967, No. 278 (Adj. Sess.), § 28, eff. July 1, 1968.)

§ 1763. Stenographic services; transcripts An agency, department, board, or commission may retain the services of stenographic reporters to furnish verbatim and certified transcripts of evidence of proceedings before it, including quasi-judicial proceedings. (Added 1987, No. 120,…

§ 3001. Taxation (a) “Person” as used in Parts 2, 4, and 5 of this subtitle shall include a partnership, association, corporation, or limited liability company. (b) “Party to a civil union” is defined for purposes of this title as under 15 V.S.A. § 1201(5). (c) “Laws of the Unite…

§ 3002. Taxable property construed The words “taxable property” as used in this subtitle shall include taxable estate, both real and personal.

§ 3003. Commissioner The word “Commissioner” as used in this subtitle with reference to matter of taxation shall mean the Commissioner of Taxes, appointed under section 3101 of this title.

§ 3004. Sunday; time extended When an act under this subtitle is required to be done on or before a date that falls on Sunday, such act shall be valid if done on the following Monday.

§ 3005. Temporary removal The residence of a person for the purpose of taxation shall not be changed by a temporary removal from a town to avoid taxation.

§ 3006. Actions against nonresidents The officers responsible for the collection of any tax due any state, commonwealth, or territory of the United States of America, or any political subdivision thereof, shall have the right to bring and maintain an action or suit in the courts …

§ 3007. Director The word “Director” as used in Parts 1 and 2 of this subtitle and chapter 211, subchapter 2, article 4 of this title means the Director of the Division of Property Valuation and Review. (Added 1977, No. 105, § 11.)

§ 3101. Powers and duties of Commissioner (a) The Department of Taxes shall be administered by a Commissioner of Taxes. (b) The Commissioner shall: (1) Report biennially to the General Assembly. The provisions of 2 V.S.A. § 20(d) (expiration of required reports) shall not apply t…

§ 3102. Confidentiality of tax records (a) No present or former officer, employee, or agent of the Department of Taxes shall disclose any return or return information to any person who is not an officer, employee, or agent of the Department of Taxes except in accordance with the …

§ 3108. Establishment of interest rate (a) Not later than December 15 of each year, the Commissioner shall establish an annual rate of interest applicable to unpaid tax liabilities and tax overpayments that shall be equal to the average prime rate charged by banks during the imme…

§ 3109. Sheriffs and collection agencies; contracts for the collection of taxes; the use of bank or credit cards for the payment of delinquent taxes (a) The Commissioner may contract with one or more sheriffs or constables for the collection of taxes by the sheriff’s or constable…

§ 3110. Payments accepted by the Commissioner Notwithstanding section 583 of this title and any other provision of law to the contrary, the Commissioner may accept payment of taxes, license fees, penalties, interest, fees, or other charges by any means that the Commissioner deems…

§ 3111. Internal Revenue Service charges Notwithstanding section 502 of this title, the Commissioner may charge against any State tax liability a fee agreed to by the Department and paid to the U.S. Department of the Treasury for participation in a Debt Setoff Program. (Added 200…

§ 3112. Allocation of payments (a) Any payment received by the Commissioner from any taxpayer may, notwithstanding any direction by the taxpayer to the contrary, be applied to the taxpayer’s liability for any tax administered by the Commissioner and for any period. Any payment ma…

§ 3113. Requirement for obtaining license, governmental contract, or employment (a) As used in this section, “agency” means any unit of State government, including agencies, departments, boards, commissions, authorities, or public corporation. (b) No agency of the State shall gra…

§ 3113a. Abandoned property; satisfaction of tax liabilities The Commissioner may request from the Office of the Treasurer the names and Social Security or federal identification numbers of apparent owners of presumed abandoned property prior to notice being given pursuant to 27 …

§ 3113b. Lottery winnings; satisfaction of tax liabilities For all Vermont Lottery games, the Commissioner of Liquor and Lottery may, before issuing prize money to a winner, determine whether the winner has an outstanding tax liability payable to the Department of Taxes. If any s…

§ 3114. Bonding requirements (a) When the Commissioner, in the Commissioner’s discretion, deems it necessary to protect the revenues collectible by the Commissioner, the Commissioner may require any person required to collect, withhold, remit, or pay any tax administered by the C…

§ 3201. Administration of taxes (a) Commissioner authority. In the administration of taxes, the Commissioner may: (1) Adopt, amend, and enforce reasonable rules and orders in administering the taxes within the Commissioner’s jurisdiction. (2) Delegate to any officer or employee i…

§ 3202. Interest and penalties (a) Failure to pay; interest. When a taxpayer fails to pay a tax liability imposed by this title (except the motor vehicle purchase and use tax) on the prescribed date of payment, the Commissioner may assess and the taxpayer shall then pay a sum of …

§ 3203. Notice of deficiencies; assessment of penalties and interest; denial of refund If the Commissioner finds that any taxpayer has failed to discharge in full the amount of any tax liability incurred under this title or has claimed a refund in error or that a penalty or inter…

§ 3204. Processing fee A manual processing fee of $25.00 may be assessed against any taxpayer who files or on whose behalf is filed an unacceptable return or against any paid preparer who files an unacceptable return on behalf of a taxpayer. An unacceptable return is one that is …

§ 3205. Taxpayer Advocate (a) There is established within the Department of Taxes an Office of the Taxpayer Advocate. (b) The Taxpayer Advocate shall have the following functions and duties: (1) identify subject areas where taxpayers have difficulties interacting with the Departm…

§ 3206. Recommendation for extraordinary relief (a) The Taxpayer Advocate may make a written recommendation for extraordinary relief to the Commissioner under the provisions of this section. A recommendation for extraordinary relief may be made only in response to a request from …

§ 3207. Administrative attachment (a) Notwithstanding other statutes that provide for levy of execution, trustee process, and attachment, the Commissioner, pursuant to this section, may attach tangible and intangible property of a taxpayer to satisfy amounts collectible by the Co…

§ 3208. Administrative garnishment (a) Notwithstanding other statutes that provide for levy or execution, trustee process, or attachment, the Commissioner may garnish a taxpayer’s earnings pursuant to this section to satisfy amounts collectible by the Commissioner under this titl…

§ 3209. Tax Computer System Modernization Fund (a) The Tax Computer System Modernization Fund #21909, as established in the State Treasury per 2007 Acts and Resolves No. 65, Sec. 282 as amended, is a special fund to support information technology improvements and initiatives of t…

§ 3260. Bulk sales (a) Whenever a person (transferor) required to collect or withhold a trust tax pursuant to chapter 151, 207, 225, or 233 of this title shall make any sale, transfer, long-term lease, or assignment (transfer) in bulk of any part or the whole of the assets of a b…

§ 3262. Lien fees; service of process costs; electronic filing of liens (a) Notwithstanding section 502 of this title, the Commissioner may charge against any collection of any liability any related lien fees specified in subdivision 1671(a)(6) or subsection 1671(c) of this title…

§ 3301. Collections Unit (a) There is established within the Department of Taxes a Collections Unit. The primary purpose of the Collections Unit is to enforce and collect debt owed the State, including tax debts and debts certified to the Department of Taxes from other branches, …