The Vermont Statutes Online

The statutes were updated in November, 2018, and contain all actions of the
2018 legislative session.

Title 32: Taxation and Finance

• Chapter 001: GENERAL PROVISIONS
  • Contains: §§ 1 - 6
• Chapter 003: FISCAL OFFICERS AND COMMISSIONS
  • Contains: §§ 101 - 215
• Chapter 005: BUDGET
  • Contains: §§ 301 - 315
• Chapter 007: THE PUBLIC MONIES
  • Contains: §§ 401 - 642
• Chapter 009: APPROPRIATIONS
  • Contains: §§ 701 - 711
• Chapter 011: AUDITING
  • Contains: §§ 801 - 809
• Chapter 013: DEBTS AND CLAIMS
  • Contains: §§ 901 - 1001a
• Chapter 015: SALARIES AND FEES
  • Contains: §§ 1001 - 1282
• Chapter 017: FEES AND COSTS
  • Contains: §§ 1401 - 1763
• Chapter 101: CONSTRUCTION
  • Contains: §§ 3001 - 3007
• Chapter 103: DEPARTMENT OF TAXES; COMMISSIONER OF TAXES
  • Contains: §§ 3101 - 3303
• Chapter 105: VERMONT EMPLOYMENT GROWTH INCENTIVE PROGRAM
  • Contains: §§ 3325 - 3342
• Chapter 121: GENERAL PROVISIONS
  • Contains: §§ 3401 - 3486
• Chapter 123: HOW, WHERE, AND TO WHOM PROPERTY IS TAXED
  • Contains: §§ 3601 - 3709
• Chapter 124: AGRICULTURAL AND FOREST LANDS
  • Contains: §§ 3750 - 3777
• Chapter 125: EXEMPTIONS
  • Contains: §§ 3800 - 3850
• Chapter 127: QUADRENNIAL APPRAISAL OF REAL ESTATE
  • Contains: §§ 3901 - 3941
• Chapter 129: GRAND TAX LISTS
  • Contains: §§ 4001 - 4342
• Chapter 131: APPEALS
  • Contains: §§ 4401 - 4469
• Chapter 133: ASSESSMENT AND COLLECTION OF TAXES
  • Contains: §§ 4601 - 5295
• Chapter 135: EDUCATION PROPERTY TAX
  • Contains: §§ 5400 - 5412
• Chapter 151: INCOME TAXES
  • Contains: §§ 5811 - 5954
• Chapter 153: PROPERTY TAX REBATES AND CREDITS
  • Contains: §§ 5961 - 5961
• Chapter 154: HOMESTEAD PROPERTY TAX INCOME SENSITIVITY ADJUSTMENT
  • Contains: §§ 6061 - 6075a
• Chapter 181: INHERITANCE TAXES
  • Contains: §§ 6501 - 6501
• Chapter 183: ADDITIONAL ESTATE TAX
  • Contains: §§ 7001 - 7001
• Chapter 185: INTERSTATE ARBITRATION OF DEATH TAXES
  • Contains: §§ 7101 - 7111
• Chapter 187: INTERSTATE COMPROMISE OF DEATH TAXES
  • Contains: §§ 7201 - 7203
• Chapter 189: UNIFORM ESTATE TAX APPORTIONMENT ACT
  • Contains: §§ 7301 - 7309
• Chapter 190: ESTATE AND GIFT TAXES
  • Contains: §§ 7401 - 7497
• Chapter 201: AMUSEMENT MACHINES
  • Contains: §§ 7501 - 7501
• Chapter 203: AUCTIONEERS
  • Contains: §§ 7601 - 7601
• Chapter 205: CIGARETTES AND TOBACCO PRODUCTS
  • Contains: §§ 7701 - 7823
• Chapter 207: COPYRIGHTED COMPOSITIONS
  • Contains: §§ 7901 - 7901
• Chapter 209: CORPORATION FEES
  • Contains: §§ 8001 - 8001
• Chapter 211: CORPORATION TAXES
  • Contains: §§ 8101 - 8557
• Chapter 213: ELECTRICAL ENERGY
  • Contains: §§ 8601 - 8663
• Chapter 215: RENEWABLE ENERGY
  • Contains: §§ 8701 - 8702
• Chapter 217: GASOLINE AND OTHER MOTOR FUELS
  • Contains: §§ 8801 - 8871
• Chapter 219: MOTOR VEHICLE PURCHASE AND USE TAX
  • Contains: §§ 8900 - 8923
• Chapter 221: ITINERANT PHOTOGRAPHERS
  • Contains: §§ 9001 - 9001
• Chapter 223: ITINERANT VENDORS
  • Contains: §§ 9101 - 9101
• Chapter 225: MEALS AND ROOMS TAX
  • Contains: §§ 9201 - 9282
• Chapter 227: PEDDLERS
  • Contains: §§ 9401 - 9401
• Chapter 229: PRIVATE DETECTIVES
  • Contains: §§ 9501 - 9501
• Chapter 230: TAX ON TRANSFERORS OF NURSING HOMES
  • Contains: §§ 9530 - 9535
• Chapter 231: PROPERTY TRANSFER TAX
  • Contains: §§ 9601 - 9618
• Chapter 233: SALES AND USE TAX
  • Contains: §§ 9701 - 9819
• Chapter 235: SHOWS AND CONCESSIONS
  • Contains: §§ 9901 - 9901
• Chapter 236: TAX ON GAINS FROM THE SALE OR EXCHANGE OF LAND
  • Contains: §§ 10001 - 10011
• Chapter 237: TAX ON HAZARDOUS WASTE
  • Contains: §§ 10101 - 10113
• Chapter 239: GAMES OF CHANCE
  • Contains: §§ 10201 - 10201
• Chapter 241: HEALTH IT-FUND
  • Contains: §§ 10301 - 10302
• Chapter 243: HEALTH CARE CLAIMS TAX
  • Contains: §§ 10401 - 10404
• Chapter 244: REQUIREMENT TO MAINTAIN MINIMUM ESSENTIAL COVERAGE
  • Contains: §§ 10451 - 10452
• Chapter 245: HEALTH CARE FUND CONTRIBUTION ASSESSMENT
  • Contains: §§ 10501 - 10505