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 101: Construction
§ 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 United States,” “federal tax laws,” and other references to U.S. tax law shall mean U.S. tax law applied as if federal law recognized a civil union in the same manner as Vermont law. (Amended 1997, No. 50, § 8, eff. June 26, 1997; 1999, No. 91 (Adj. Sess.), § 20; 2001, No. 140 (Adj. Sess.), § 18, eff. June 21, 2002.)
§ 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 of this State to recover any unpaid tax against a person subject to the jurisdiction of the courts of this State, when the same or a similar right is accorded to the proper officer of this State or any of its political subdivisions by such state, commonwealth, or territory either by law or comity. (Added 1971, No. 73, § 43, eff. April 16, 1971.)
§ 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.)
