The Vermont Statutes Online
The Statutes below include the actions of the 2024 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 236: Tax on Gains from the Sale or Exchange of Land
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§ 10001. Tax imposed
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§ 10002. Land and residences
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§ 10002a. Principal residence
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§ 10003. Rate of tax
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§ 10004. Sale or exchange
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§ 10005. Basis, gain, and holding period
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§ 10006. Liability for tax
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§ 10007. Withholding at source; payment
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§ 10008. Installment sales
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§ 10009. Administration of tax
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§ 10010. Criminal penalties
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§ 10011. Exception