The Vermont Statutes Online
The Vermont Statutes Online does not include the actions of the 2024 session of the General Assembly. We expect them to be updated by November 1st.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
Title 32: Taxation and Finance
Chapter 103: Department of Taxes; Commissioner of Taxes
- Subchapter 001: General Provisions
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§ 3101. Powers and duties of Commissioner
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§ 3102. Confidentiality of tax records
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§§ 3103-3107. Repealed. 1987, No. 243 (Adj. Sess.), § 70, eff. June 13, 1988.
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§§ 3106, 3107. Repealed. 1961, No. 217, § 10, eff. July 13, 1961.
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§ 3108. Establishment of interest rate
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§ 3109. Sheriffs and collection agencies; contracts for the collection of taxes; the use of bank or credit cards for the payment of delinquent taxes
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§ 3109a. Repealed. 2003, No. 70 (Adj. Sess.), § 32, eff. March 1, 2004.
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§ 3110. Payments accepted by the Commissioner
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§ 3111. Internal Revenue Service charges
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§ 3112. Allocation of payments
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§ 3113. Requirement for obtaining license, governmental contract, or employment
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§ 3113a. Abandoned property; satisfaction of tax liabilities
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§ 3113b. Lottery winnings; satisfaction of tax liabilities
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§ 3114. Bonding requirements
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§ 3115. [Repealed.]
- Subchapter 002: Administration
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§ 3201. Administration of taxes
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§ 3202. Interest and penalties
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§ 3203. Notice of deficiencies; assessment of penalties and interest; denial of refund
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§ 3204. Processing fee
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§ 3205. Taxpayer Advocate
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§ 3206. Recommendation for extraordinary relief
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§ 3207. Administrative attachment
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§ 3208. Administrative garnishment
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§ 3209. Tax Computer System Modernization Fund
- Subchapter 006: Enforcement
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§ 3260. Bulk sales
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§ 3261. [Reserved for future use]
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§ 3262. Lien fees; service of process costs; electronic filing of liens
- Subchapter 007: Collections
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§ 3301. Collections Unit
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§ 3302. Debt referral
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§ 3303. Collection powers and process