The Vermont Statutes Online

 

Title 32: Taxation and Finance

Chapter 103: DEPARTMENT OF TAXES; COMMISSIONER OF TAXES

• Subchapter 001: GENERAL PROVISIONS
•    § 3101. Powers and duties of Commissioner

•    § 3102. Confidentiality of tax records

•    §§ 3103-3105. Repealed. 1987, No. 243 (Adj. Sess.), § 70, eff. June 13, 1988.

•    §§ 3106, 3107. Repealed. 1961, No. 217, § 10, eff. July 13, 1961.

•    § 3108. Establishment of interest rate

•    § 3109. Sheriffs and collection agencies; contracts for the collection of taxes; the use of bank or credit cards for the payment of delinquent taxes

•    § 3109a. Repealed. 2003, No. 70 (Adj. Sess.), § 32, eff. March 1, 2004.

•    § 3110. Payments accepted by the Commissioner

•    § 3111. Internal Revenue Service charges

•    § 3112. Allocation of payments

•    § 3113. Requirement for obtaining license, governmental contract, or employment

•    § 3113a. Abandoned property; satisfaction of tax liabilities

•    § 3113b. Lottery winnings; satisfaction of tax liabilities

•    § 3114. Bonding requirements

•    § 3115. [Repealed.]

• Subchapter 002: ADMINISTRATION
•    § 3201. Administration of taxes

•    § 3202. Interest and penalties

•    § 3203. Notice of deficiencies; assessment of penalties and interest; denial of refund

•    § 3204. Processing fee

•    § 3205. Taxpayer Advocate

•    § 3206. Recommendation for extraordinary relief

•    § 3207. Administrative attachment

•    § 3208. Administrative garnishment

• Subchapter 006: ENFORCEMENT
•    § 3260. Bulk sales

•    § 3261. [Reserved for future use]

•    § 3262. Lien fees; service of process costs; electronic filing of liens

• Subchapter 007: COLLECTIONS
•    § 3301. Collections Unit

•    § 3302. Debt referral

•    § 3303. Collection powers and process

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