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
:
IMPOSITION, RATE, AND PAYMENT OF TAX
(Cite as: 32 V.S.A. § 9776)
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§ 9776. Payment of tax
Every person required to file a return under this chapter shall, at the time of filing
the return, pay to the Commissioner the taxes imposed by this chapter as well as all
other monies collected under this chapter; provided, however, that every person who
collects the tax from purchasers of taxable items according to the tax bracket schedule
of section 9772 of this title shall be allowed to retain, as partial compensation for services rendered to the
State of Vermont in collecting the tax, any amount lawfully collected in excess of
the tax imposed by this chapter. Pursuant to section 3110 of this title, the Commissioner may authorize payment by electronic funds transfer. The Commissioner
may require payment by electronic funds transfer from any taxpayer who is required
by federal tax law to pay any federal tax in that manner or from any taxpayer who
has submitted to the Department of Taxes two or more protested or otherwise uncollectible
checks with regard to any State tax payment in the prior two years. All the taxes
for the period for which a return is required to be filed or for such lesser interval
as shall have been designated by the Commissioner shall be due and payable to the
Commissioner on the date limited for the filing of the return for that period or on
the date limited for such lesser interval as the Commissioner has designated, without
regard to whether a return is filed or whether the return that is filed correctly
shows the amount of receipts, amusement charges, or the value of property or services
sold or purchased, or the taxes due thereon. (Added 1969, No. 144 § 1, eff. June 1, 1969; amended 1989, No. 225 (Adj. Sess.), § 25(b); 1991, No. 186 (Adj. Sess.), § 31, eff. May 7, 1992; 1997, No. 156 (Adj. Sess.), § 23, eff. April 29, 1998; 2021, No. 73, § 8.)