§ 10101. Definitions
As used in this chapter unless the context requires otherwise:
(1) All terms defined in 10 V.S.A. § 6602 shall have the same meaning for purposes of this chapter that they have for purposes
of 10 V.S.A. chapter 159.
(2) “Acutely hazardous waste” means those specification and off-specification commercial
chemical products or manufacturing chemical intermediates that are listed at 40 C.F.R. § 261.33(e), as that list may be amended by rule of the Secretary, if and when they are discarded
or intended to be discarded. This definition does not include other materials or
wastes that contain these listed substances.
(3) “Long-term storage” means storage for a period of more than one year.
(4) “Tax” or “taxes” shall include tax, interest, penalties, and late fees imposed under
this chapter.
(5) “Commissioner” means the Commissioner of Taxes or any person authorized by the Commissioner
(directly or indirectly by one or more redelegations of authority) to perform the
functions described in this chapter.
(6) “Secretary” means the Secretary of Natural Resources or any person authorized by the
Secretary (directly or indirectly by one or more redelegations of authority) to perform
the functions described in this chapter. (Added 1985, No. 70, § 7; amended 1987, No. 76, § 18; 2021, No. 105 (Adj. Sess.), § 602, eff. July 1, 2022.)
§ 10102. Powers of the Commissioner and Secretary
(a) In addition to any other powers granted to the Commissioner and the Secretary in this
chapter, they may:
(1) adopt, amend, and repeal from time to time reasonable rules to assist in the administration
and enforcement of this chapter; provided however, that those rules may not in any
way alter, abridge, or condition the express terms of this chapter;
(2) for cause shown, waive, reduce, or compromise any of the taxes, penalties, interest,
or other amounts provided in this chapter;
(3) delegate to any agent or employee under their supervision such powers as the Commissioner
or Secretary may deem necessary to carry out efficiently the provisions of this chapter;
(4) require any person required to pay the tax imposed by this chapter to keep detailed
records of the description, volume, and destination of hazardous waste handled by
such person and to furnish that information upon request to the Commissioner or Secretary;
and
(5) require the attendance of, the giving of testimony by, and the production of any books
and records of any person believed to be liable for the payment of tax or to have
information pertinent to any matter under investigation by the Commissioner or the
Secretary. The fees of witnesses required to attend any hearing shall be the same
as those allowed witnesses appearing in the Superior Court, but no fees shall be payable
to a person charged with a tax liability under this chapter. Any Superior judge may,
upon application of the Commissioner or the Secretary, compel the attendance of witnesses,
the giving of testimony, and the production of books and records before the Commissioner
or the Secretary in the same manner, to the same extent, and subject to the same penalties
as if before a Superior Court.
(b) For cause shown, the Commissioner may authorize the Secretary to calculate the tax
liability of any person on a monthly or more frequent basis. (Added 1985, No. 70, § 7; amended 1997, No. 133 (Adj. Sess.), § 2; 2009, No. 154 (Adj. Sess.), § 220; 2021, No. 105 (Adj. Sess.), § 603, eff. July 1, 2022.)
§ 10103. Tax imposed; exemptions
(a) Any person initiating a shipment of hazardous waste in Vermont, who is required to
file a manifest, or other similar report, pursuant to the Resource Conservation and
Recovery Act of 1976 (42 U.S.C. § 6901 et seq.), as amended from time to time, or under 10 V.S.A. chapter 159 and the rules
adopted under that chapter, shall pay a tax based on the quantity of hazardous waste
required to be reported on such manifest or other report, as follows:
(1) Hazardous waste destined to be recycled for a beneficial purpose as defined by the
Secretary, except as specified in subdivision (3) of this subsection, shall be taxed
at the rate of 11 cents per gallon of liquid or 1.4 cents per pound of solid.
(2) Hazardous waste destined for any form of management other than recycling, except as
specified in subdivision (3) of this subsection, shall be taxed at the rate of 23.6
cents per gallon of liquid or 3.0 cents per pound of solid.
(3) Hazardous waste destined for any form of management shall be taxed at the rate of
1.0 cent per pound, if all of the following apply:
(A) it is shipped from a storage or collection facility for which financial responsibility
is required and maintained under 10 V.S.A. § 6605 or 6606 or the rules adopted under those sections;
(B) it is not generated by the owner or operator of the storage or collection facility;
(C) it has not been previously taxed in Vermont; and
(D) it has not been held onsite for more than 180 days.
(b) The following hazardous wastes are exempt from the tax imposed by subsections (a)
and (e) of this section, provided that the exemption is noted on a manifest or other
report in the manner prescribed by the Secretary:
(1) hazardous waste that is generated as a result of any action taken under 10 V.S.A. § 1283 for which disbursements from the Environmental Contingency Fund have been or will
be made by the Secretary;
(2) [Repealed.]
(3) hazardous waste that is destined for treatment in an onsite waste water treatment
unit to produce a material that is not hazardous before entering a public sewer system
or waters of the State, but the tax does apply to any residue of treatment that is
a hazardous waste;
(4) for any calendar quarter, hazardous waste generated by a person who generated an average
of less than 220 pounds of hazardous waste per month per site or 2.2 pounds of acutely
hazardous waste per month per site during that calendar quarter;
(5) hazardous waste generated by a facility onsite that is recycled onsite;
(6) hazardous waste that has been previously taxed in Vermont, provided:
(A) the person shipping the previously taxed waste has not held the waste for more than
180 days; and
(B) if the waste has been mixed, the resulting mixture does not change the applicable
U.S. Department of Transportation shipping description from that which applied before
the waste was mixed; and
(7) hazardous waste shipped in implementing a corrective action plan approved by the Secretary
of Natural Resources under 10 V.S.A. § 6615a, the redevelopment of contaminated properties program, provided that the Secretary
issues a certificate of completion, as provided under that section.
(c) The following persons are exempt from the tax imposed by subsections (a) and (e) of
this section, provided they meet the conditions of the exemption:
(1) A person who pays a tax on hazardous waste pursuant to this section shall not be further
taxed for such hazardous waste, provided that such hazardous waste is stored or reshipped
by the same person without change in the applicable U.S. Department of Transportation
shipping description. The person shall note the previously taxed hazardous waste on
a manifest in the manner prescribed by the Secretary.
(2) Any person who initiates a manifest to import hazardous waste into Vermont from a
foreign country shall not be required to pay a tax under subsection (a) of this section,
provided that this exemption is noted on the manifest in the manner prescribed by
the Secretary.
(d) The tax imposed by this chapter shall be deposited in the Environmental Contingency
Fund established under 10 V.S.A. § 1283 and the Hazardous Waste Management Assistance Account of the Waste Management Assistance
Fund established under 10 V.S.A. § 6618, as required by the Secretary of Natural Resources under that section.
(e) Any facility required to obtain certification under 10 V.S.A. § 6606 and the rules adopted under that section that recycles, treats, or disposes of hazardous
waste shall pay a tax based on the quantity of hazardous waste recycled, treated,
or disposed of at the facility in a calendar quarter. Each facility shall report the
quantity of hazardous waste recycled, treated, or disposed of in a calendar quarter
no later than 30 days after the end of the quarter. The following tax rates shall
apply:
(1) hazardous waste that is recycled shall be taxed at the rate of 11 cents per gallon
of liquid or 1.4 cents per pound of solid;
(2) hazardous waste that is treated shall be taxed at the rate of 15.7 cents per gallon
of liquid or 2.0 cents per pound of solid; and
(3) hazardous waste that is land disposed or land treated shall be taxed at the rate of
23.6 cents per gallon of liquid or 3.0 cents per pound of solid. (Added 1985, No. 70, § 7; amended 1989, No. 282 (Adj. Sess.), § 6, eff. June 22, 1990; 1995, No. 47, § 19; 1997, No. 133 (Adj. Sess.), § 3; 2003, No. 164 (Adj. Sess.), § 3, eff. June 12, 2004.)
§ 10104. Duties of Secretary and Commissioner
(a) On or before the last day of the month following each calendar quarter, the Secretary
shall calculate the amount of tax due under this chapter based on information required
to be reported on a manifest or other report during that calendar quarter and shall
supply the Commissioner with the name, address, and amount of tax owed by each person
required to pay tax for that quarter.
(b) If the Secretary finds that any person has failed to report in full the description,
volume, or destination of hazardous waste required to be reported on a manifest or
other report, the Secretary may determine the person’s liability for the tax imposed
by this chapter based on any information available and shall supply the Commissioner
with such information on or before the last day of the month following the calendar
quarter in which such determination is made.
(c) Upon receipt of the information supplied by the Secretary, the Commissioner shall
bill each person required to pay tax. The tax assessed under this chapter shall be
payable upon receipt of a bill from the Commissioner. (Added 1985, No. 7, § 7; amended 1997, No. 133 (Adj. Sess.), § 4.)
§ 10105. Failure to pay tax; criminal penalties
(a) Any person who fails to pay a tax liability imposed under this chapter within 30 days
after the date of billing by the Commissioner shall be subject to and governed by
the provisions of sections 3202 and 3203 of this title.
(b) Any person who willfully fails to pay a tax liability imposed under this chapter when
due or to supply any information required by this chapter or who willfully makes,
renders, signs, verifies, or files any false or fraudulent manifest, report, or information
shall be fined not more than $5,000.00 or be imprisoned not more than one year, or
both. (Added 1985, No. 70, § 7; amended 1997, No. 133 (Adj. Sess.), § 5; 2021, No. 105 (Adj. Sess.), § 604, eff. July 1, 2022.)
§ 10106. Notice of deficiency
(a) If the Commissioner finds that any taxpayer has failed to discharge in full the amount
of any tax liability incurred under this chapter, or that a penalty or interest should
be assessed under it, the Commissioner shall notify the taxpayer of the deficiency
or assess the penalty or interest, as the case may be.
(b) The Commissioner may notify a taxpayer of a deficiency with respect to the payment
of any tax liability imposed under this chapter or assess a penalty or interest with
respect thereto at any time within three years after the date that the taxpayer was
originally required to file a manifest or other report; provided, however, that if
a taxpayer fails to file a proper manifest or other report at the time prescribed
for its filing, the notification or assessment may be made at any time before the
end of three years after the taxpayer files such a manifest or other report; and if
no manifest or report has been filed or if the deficiency is caused by reason of fraud
or the willful intent of the taxpayer to defeat or evade a requirement of this chapter,
the notification or assessment may be made at any time; and provided further that
if the taxpayer and the Commissioner agree, the notification or assessment may be
made at any time before the date so agreed upon.
(c) The exclusive remedy of a taxpayer with respect to a notification of deficiency or
assessment of a penalty or interest shall be to petition for determination of the
deficiency or assessment as provided by section 10109 of this title and appeal from which adverse determination of deficiency or assessment. Upon the
failure of a taxpayer to petition in accordance with section 10109 of this title from a notice of deficiency or assessment under section 10106 of this title, or to appeal in accordance with section 10109 of this title from a determination of a deficiency or assessment, the taxpayer shall be bound by
the terms of the notification, assessment, or determination. The taxpayer shall not
thereafter contest, either directly or indirectly, the tax liability as therein set
forth, in any proceeding, including a proceeding upon a claim of refund of all or
any part of any payment made with respect to the tax liability, or a proceeding for
the enforcement or collection of all or any part of the tax liability. (Added 1985, No. 70, § 7; amended 1997, No. 50, § 38, eff. June 26, 1997; 1997, No. 133 (Adj. Sess.), § 6.)
§ 10107. Refunds
(a) At any time within three years after the date a tax is due under this chapter, a taxpayer
may petition the Commissioner for the refund of all or any part of the amount of tax
paid. This shall be a taxpayer’s exclusive remedy with respect to the refund of taxes
under this chapter.
(b) If the Commissioner determines that a taxpayer has paid an amount of tax under this
chapter that, as of the date of the determination, exceeds the amount of tax liability
owing from the taxpayer to the State, with respect to all taxes administered by the
Commissioner and with respect to the current and all preceding taxable years, the
Commissioner shall forthwith refund the excess amount to the taxpayer together with
interest at the rate per annum established from time to time by the Commissioner pursuant
to section 3108 of this title. That interest shall be computed from 45 days after the date the return with respect
to which the excess payment was made was filed or from 45 days after the date the
return was due, including any extensions of time thereto, whichever is the later date.
(c) If the Commissioner determines that the taxpayer is not entitled to all or a part
of the refund requested, the Commissioner shall notify the taxpayer of the denial
of the refund request. (Added 1985, No. 70, § 7; amended 1997, No. 50, § 39, eff. June 26, 1997.)
§ 10108. Mailing of notice
Any notice under this chapter may be given by mailing it to the person for whom it
is intended in a postpaid envelope addressed to that person at the address given in
a manifest or other report filed by that person or to the best address obtainable.
The mailing of the notice shall be presumptive evidence of its receipt by the person
to whom addressed. Any period of time that is determined under this chapter by the
giving of notice shall commence to run from the date of mailing of the notice. (Added 1985, No. 70, § 7.)
§ 10109. Determination by Commissioner
(a) Upon receipt of a notice of deficiency or assessment of penalty or interest under
section 10106 of this title or upon receipt of a notice of the denial of all or a portion of a refund request
under section 10107 of this title, the taxpayer may, within 60 days after the date of mailing of the notice or assessment,
petition the Commissioner in writing for a determination of that deficiency or assessment.
The Commissioner shall thereafter grant a hearing upon the matter and notify the taxpayer
in writing of the Commissioner’s determination concerning the deficiency, assessment,
or refund request.
(b) The aggrieved taxpayer may, within 30 days after a determination by the Commissioner
concerning a notice of deficiency, an assessment of penalty or interest, or a claim
to refund, appeal that determination to the Washington Superior Court or the Superior
Court of the county in which the taxpayer resides or has a place of business. (Added 1985, No. 70, § 7; amended 1989, No. 222 (Adj. Sess.), § 38; 1997, No. 50, § 40, eff. June 26, 1997.)
§ 10110. Appeal process
(a) Any hearing granted by the Commissioner under section 10109 of this title shall be subject to and governed by 3 V.S.A. chapter 25.
(b) Any aggrieved taxpayer may, within 30 days, appeal a determination by the Commissioner
concerning a notice of deficiency, an assessment of penalty or interest, or a claim
to refund to the Washington Superior Court or the Superior Court of the county in
which the taxpayer resides or has a place of business by filing a notice of appeal
and either paying or giving security, approved by the Commissioner, for the payment
of any tax liability that may be determined to be due and costs of appeal. (Added 1985, No. 70, § 7.)
§ 10111. Payment and collection of deficiencies and assessments; jeopardy notices
(a) Upon notification to a taxpayer of any deficiency, or upon assessment against the
taxpayer of any penalty or interest, under section 10106 of this title, the amount of the deficiency or assessment shall be payable forthwith and shall
be collectible by the Commissioner 30 days after the date of the notification or assessment;
provided, however, that if a taxpayer timely appeals a notice or assessment, the amount
of the deficiency or assessment shall be collectible 30 days after the Commissioner
gives notice of the determination of the appeal or, if the taxpayer appeals to the
court, on the date the appeal becomes final.
(b) Notwithstanding subsection (a) of this section, if the Commissioner believes that
collection of any tax liability is in jeopardy, the Commissioner may demand, in writing,
that the taxpayer pay the tax at once. The demand may be made concurrently with,
or after, a notice of deficiency or assessment of penalty or interest is given to
the taxpayer under section 10106 of this title. The amount of the tax shall be collectible by the Commissioner on the date of the
demand unless the taxpayer files with the Commissioner a bond in an amount equal to
the deficiency, penalty, or interest sought to be collected as security for such amount
as finally may be determined. (Added 1985, No. 70, § 7.)
§ 10112. Action to collect taxes
Any tax liability imposed by this chapter is, from the time the tax liability becomes
collectible under section 10111 of this title, a debt of the taxpayer to the State, to be recovered in an action on this title.
The action shall be returnable in a county where the taxpayer resides or has a place
of business, and if the taxpayer neither resides nor has a place of business in this
State, the action shall be returnable in Washington County. (Added 1985, No. 70, § 7.)
§ 10113. Lien
The amount of taxes to be paid under this chapter shall be a lien in favor of the
State of Vermont upon all property and rights to property, whether real or personal,
belonging to the person liable for the tax. The lien shall be enforced in the manner
prescribed by section 5895 of this title. (Added 1985, No. 70, § 7.)