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
006
:
RETURNS
(Cite as: 32 V.S.A. § 5867)
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§ 5867. Form and verification of returns
The returns required to be filed under this chapter shall be in such form and manner
as the Commissioner prescribes in order to ensure payment of the taxes imposed by
this chapter and shall be filed at the main office of the Department of Taxes. Those
returns shall be verified by written declarations that the statements therein are
made subject to the pains and penalties of perjury. When a return is made by a corporation,
the person signing it shall be considered to be the person who is subject to the pains
and penalties of perjury. The Commissioner shall cause to be prepared blank forms
for the returns and shall cause them to be distributed throughout the State and to
be furnished upon application, but failure to secure or receive such a form shall
not relieve a taxpayer from the obligation of filing any return herein required. (Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966.)