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.
Subchapter
001
:
GENERAL PROVISIONS
(Cite as: 32 V.S.A. § 3110)
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§ 3110. Payments accepted by the Commissioner
Notwithstanding section 583 of this title and any other provision of law to the contrary, the Commissioner may accept payment
of taxes, license fees, penalties, interest, fees, or other charges by any means that
the Commissioner deems necessary for the effective administration of taxes. When accepting
payment by bank credit cards, the Commissioner may charge the taxpayer an additional
amount that approximates the cost of providing the service and that is approved by
the Secretary of Administration for each payment made by credit card. Notwithstanding
section 502 of this title, the Commissioner may charge against collections paid using a bank credit card a
percentage of collections and any service fee imposed. (Added 1991, No. 186 (Adj. Sess.), § 5, eff. May 7, 1992; amended 2003, No. 61, § 3; 2021, No. 73, § 4.)