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
002
:
IMPOSITION AND COLLECTION OF TAX
(Cite as: 32 V.S.A. § 9244)
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§ 9244. Optional dates; extensions
The Commissioner may, upon written request and for good cause shown, authorize an
operator whose books and records are not kept on a calendar month basis or whose hotel
or establishment for the sale of taxable meals is operated only during certain seasons
of the year to file returns at other times than those specified in section 9243 of this title and in lieu of the returns, but except in the case of seasonal hotels and eating
establishments, no taxpayer shall be permitted to make less than four returns during
a year. The Commissioner may, if the Commissioner believes the action is necessary
where collection of the tax may be in jeopardy, require an operator to file returns
and pay taxes under this chapter at any time or from time to time. Except as to the
time of filing and the period covered, all the provisions as to returns required by
sections 3201, 9202, 9241–9243, 9271, and 9272 of this title shall be applicable to
returns made under this section and a remittance for the tax due shall accompany any
return filed under this section. The Commissioner may, on written application and
for good cause shown, extend the time for making any return required by this chapter. (Added 1959, No. 217, § 9; amended 2021, No. 105 (Adj. Sess.), § 582, eff. July 1, 2022.)