The Vermont Statutes Online
The Statutes below now include the actions of the 2026 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 129 : Grand Tax Lists
Subchapter 001 : Inventories
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§ 4006. Failure to return inventory [Effective until January 1, 2031; see also § 4006 effective January 1, 2031, set out below]
Failure of a taxpayer to make and return a signed, sworn to, or affirmed inventory within 45 days after the mailing of such inventory by the town listers shall bar the taxpayer from any statutory appeal under this chapter or chapter 131 of this title, unless such failure is due to factors beyond the taxpayer’s control. In addition, a taxpayer who fails to submit an inventory within the time and in the form prescribed may be fined not more than $100.00 for each violation. (Amended 1965, No. 194, § 10, eff. July 1, 1965, operative Feb. 1, 1967; 1999, No. 49, § 28, eff. June 2, 1999.)
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§ 4006. Failure to return inventory [Effective January 1, 2031; see also § 4006 effective until January 1, 2031, set out above]
Failure of a taxpayer to make and return a signed, sworn to, or affirmed inventory within 45 days after the mailing of such inventory by the town listers or assessors shall bar the taxpayer from any statutory appeal under this chapter or chapter 121, subchapter 1A of this title, unless such failure is due to factors beyond the taxpayer’s control. In addition, a taxpayer who fails to submit an inventory within the time and in the form prescribed may be fined not more than $100.00 for each violation. (Amended 1965, No. 194, § 10, eff. July 1, 1965, operative Feb. 1, 1967; 1999, No. 49, § 28, eff. June 2, 1999; 2025, No. 170 (Adj. Sess.), § 48, eff. January 1, 2031.)