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.
(Cite as: 32 V.S.A. § 10101)
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§ 10101. Definitions
As used in this chapter unless the context requires otherwise:
(1) All terms defined in 10 V.S.A. § 6602 shall have the same meaning for purposes of this chapter that they have for purposes
of 10 V.S.A. chapter 159.
(2) “Acutely hazardous waste” means those specification and off-specification commercial
chemical products or manufacturing chemical intermediates that are listed at 40 C.F.R. § 261.33(e), as that list may be amended by rule of the Secretary, if and when they are discarded
or intended to be discarded. This definition does not include other materials or
wastes that contain these listed substances.
(3) “Long-term storage” means storage for a period of more than one year.
(4) “Tax” or “taxes” shall include tax, interest, penalties, and late fees imposed under
this chapter.
(5) “Commissioner” means the Commissioner of Taxes or any person authorized by the Commissioner
(directly or indirectly by one or more redelegations of authority) to perform the
functions described in this chapter.
(6) “Secretary” means the Secretary of Natural Resources or any person authorized by the
Secretary (directly or indirectly by one or more redelegations of authority) to perform
the functions described in this chapter. (Added 1985, No. 70, § 7; amended 1987, No. 76, § 18; 2021, No. 105 (Adj. Sess.), § 602, eff. July 1, 2022.)