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
003
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STAMP TAX
(Cite as: 32 V.S.A. § 7781)
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§ 7781. Powers of officer conducting hearings
The Commissioner and any agent of the Commissioner duly authorized to conduct any
inquiry, investigation, or hearing hereunder shall have power to administer oaths
and take testimony under oath relative to the matter of inquiry or investigation.
At any hearing ordered by the Commissioner, the Commissioner or his or her agent authorized
to conduct such hearing and having authority by law to issue such process may subpoena
witnesses and require the production of books, papers, and documents pertinent to
such inquiry. No witness under subpoena authorized to be issued by the provisions
of this chapter shall be excused from testifying or from producing books or papers
on the ground that such testimony or the production of such books or other documentary
evidence would tend to incriminate him or her, but such evidence or the books or papers
so produced shall not be used in any criminal proceeding against him or her. Officers
who serve subpoenas issued by the Commissioner or under his or her authority and witnesses
attending hearings conducted by him or her hereunder shall receive fees and compensation
at the same rates as officers and witnesses in causes before a Criminal Division of
the Superior Court, to be paid on vouchers of the Commissioner on order of the Commissioner
of Finance and Management from the proper appropriation for the administration of
this chapter. (Amended 1965, No. 194, § 10, operative February 1, 1967; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1983, No. 195 (Adj. Sess.), § 5(b); 1983, No. 230 (Adj. Sess.), § 16; 2009, No. 154, § 238.)