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Searching 2019-2020 Session

The Vermont Statutes Online

 

Title 32 : Taxation and Finance

Chapter 151 : INCOME TAXES

Subchapter 007 : PAYMENT OF INCOME TAXES

(Cite as: 32 V.S.A. § 5873)
  • § 5873. Extension of time for payment

    For good cause shown, the Commissioner may extend the time for the payment of any tax liability, but the taxpayer shall pay, at the time the tax liability is paid, without assessment or demand, interest computed at the rate per annum established from time to time by the Commissioner pursuant to section 3108 of this title on the unpaid amount of that tax liability from the time when the liability was originally due to the time of payment. (Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1979, No. 105 (Adj. Sess.), § 9; 1981, No. 191 (Adj. Sess.), § 7.)