The Vermont Statutes Online
The Statutes below include the actions of the 2024 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.
Title 32 : Taxation and Finance
Chapter 236 : Tax on Gains from the Sale or Exchange of Land
(Cite as: 32 V.S.A. § 10009)-
§ 10009. Administration of tax
(a) The Commissioner of Taxes shall administer and enforce this chapter and this tax. The Commissioner may adopt, amend, and withdraw reasonable rules to assist such administration and enforcement.
(b) All the administrative provisions of chapter 151 of this title, including those relating to the collection and enforcement by the Commissioner of the withholding tax and the income tax, and of chapter 103 of this title, including those relating to interest and penalty charges, shall apply to the tax imposed by this chapter. (Added 1973, No. 81, § 8, eff. May 1, 1973; amended 2009, No. 1 (Sp. Sess.), § H.46, eff. June 2, 2009; 2021, No. 105 (Adj. Sess.), § 601, eff. July 1, 2022.)
