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Searching 2025-2026 Session
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The Vermont Statutes Online

The Statutes below include the actions of the 2025 session of the General Assembly.

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
  •    § 3101. Powers and duties of Commissioner

  •    § 3102. Confidentiality of tax records

  •    §§ 3103-3107. Repealed. 1987, No. 243 (Adj.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 Repealed. 1961, No. 217, § 10, eff.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 Repealed. 2003, No. 70 (Adj.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 [Repealed.]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

  •    § 3209. Tax Computer System Modernization Fund


  • 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


Full Text of Chapter

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