GroundRules
Browse Vermont
Read the original sections, or search by topic.
- 32 V.S.A. §§ 7484, 7485 · Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1, 1999.
- 32 V.S.A. § 7486 · Time limitation on notices of deficiency and assessment of penalty and interest
- 32 V.S.A. § 7487 · Determination of deficiency, penalty, or interest
- 32 V.S.A. § 7488 · Refunds; petitions for refunds
- 32 V.S.A. § 7489 · Procedure for hearings by Commissioner; appeals
- 32 V.S.A. § 7490 · Payment and collection of deficiencies and assessments; jeopardy notices
- 32 V.S.A. § 7491 · Remedy exclusive; determination final
- 32 V.S.A. § 7492 · Determination of taxable gifts or estate and gift and estate tax liability under the laws of the United States
- 32 V.S.A. § 7493 · Tax a debt to the State
- 32 V.S.A. § 7494 · Action to collect taxes; limitations
- 32 V.S.A. § 7495 · Levy for nonpayment
- 32 V.S.A. § 7496 · Liability for failure or delinquency
- 32 V.S.A. § 7497 · Tax liability as property lien
- 32 V.S.A. §§ 7501-7504 · Repealed. 2003, No. 152 (Adj. Sess.), § 11, eff. June 7, 2004.
- 32 V.S.A. §§ 7601-7606 · Repealed. 2001, No. 151 (Adj. Sess.), § 44, eff. June 27, 2002.
- 32 V.S.A. § 7701 · Administration of chapter
- 32 V.S.A. § 7702 · Definitions
- 32 V.S.A. § 7731 · License required
- 32 V.S.A. § 7732 · Application for and issuance of license
- 32 V.S.A. § 7733 · Repealed. 1981, No. 31, § 18.
- 32 V.S.A. § 7734 · Penalties for sales without license
- 32 V.S.A. § 7735 · Term of licenses
- 32 V.S.A. § 7736 · Revocation and suspension of licenses
- 32 V.S.A. § 7737 · Bonding
- 32 V.S.A. § 7771 · Rate of tax
- 32 V.S.A. § 7772 · Form and sale of stamps
- 32 V.S.A. § 7773 · Use and redemption of stamps
- 32 V.S.A. § 7774 · Affixing stamps
- 32 V.S.A. § 7775 · Retail dealers
- 32 V.S.A. § 7776 · Collection of cigarette tax through nonresident licensed wholesale dealers
- 32 V.S.A. § 7777 · Records required; inspection and examination; assessment of tax deficiency
- 32 V.S.A. § 7778 · Unstamped packages—Penalties
- 32 V.S.A. § 7779 · Seizure
- 32 V.S.A. § 7780 · Hearing
- 32 V.S.A. § 7781 · Powers of officer conducting hearings
- 32 V.S.A. § 7782 · Application for hearing
- 32 V.S.A. § 7783 · Appeals
- 32 V.S.A. § 7784 · Counterfeiting stamps
- 32 V.S.A. § 7785 · Monthly report
- 32 V.S.A. § 7786 · Gray marketed cigarettes
- 32 V.S.A. § 7811 · Imposition of tobacco products tax
- 32 V.S.A. § 7812 · Liability for collection of tax
- 32 V.S.A. § 7813 · Returns and payment of tax by licensed wholesale dealer
- 32 V.S.A. § 7814 · Floor stock tax
- 32 V.S.A. § 7815 · Licensed wholesale dealers
- 32 V.S.A. § 7816 · Records to be kept; examination
- 32 V.S.A. § 7817 · Determination of tax on failure to file return
- 32 V.S.A. § 7818 · Tax as debt to the State
- 32 V.S.A. § 7819 · Refunds
- 32 V.S.A. § 7820 · Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1, 1999.
- 32 V.S.A. § 7821 · Criminal penalties
- 32 V.S.A. § 7822 · Application of provisions
- 32 V.S.A. § 7823 · Deposit of revenue
- 32 V.S.A. § 7901 · Definitions
- 32 V.S.A. § 7902 · Cannabis excise tax
- 32 V.S.A. § 7903 · Liability for tax
- 32 V.S.A. § 7904 · Returns; records
- 32 V.S.A. § 7905 · Bundled transactions
- 32 V.S.A. § 7906 · License
- 32 V.S.A. § 7907 · Administration of the cannabis excise tax
- 32 V.S.A. § 7908 · Statutory purpose
- 32 V.S.A. § 7909 · Repealed. 2025, No. 27, § E.313.1, eff. July 1, 2025.
- 32 V.S.A. § 7910 · Cannabis sales tax revenue; Universal Afterschool and Summer Special Fund
- 32 V.S.A. §§ 8001-8005 · Repealed. 1981 No. 217 (Adj. Sess.), § 11.
- 32 V.S.A. § 8101 · Imposition of tax
- 32 V.S.A. § 8102 · Taxes a lien
- 32 V.S.A. § 8121 · Formulation and distribution of returns
- 32 V.S.A. § 8122 · Execution of returns
- 32 V.S.A. § 8123 · Time and place of filing
- 32 V.S.A. § 8124 · Time for payment of tax
- 32 V.S.A. § 8141 · Examination of documents
- 32 V.S.A. § 8142 · Examination of officers, agents, and stockholders
- 32 V.S.A. § 8143 · Form and service of citation for examination
- 32 V.S.A. § 8144 · Witness fees
- 32 V.S.A. § 8145 · Failure to appear, be sworn, or testify
- 32 V.S.A. § 8146 · Additional tax; refunds
- 32 V.S.A. § 8147 · False swearing outside the State
- 32 V.S.A. § 8148 · False swearing
- 32 V.S.A. § 8162 · Foreign corporations
- 32 V.S.A. § 8171 · Recovery of taxes and penalties
- 32 V.S.A. § 8172 · Inconsistent laws repealed
- 32 V.S.A. § 8211 · Rate of tax and time of payment
- 32 V.S.A. § 8212 · Liability of lessees
- 32 V.S.A. § 8241 · Annual report required; contents
- 32 V.S.A. § 8242 · Reports on fiscal year basis
- 32 V.S.A. § 8261 · Railroad property
- 32 V.S.A. § 8281 · Railroad operating wholly in State
- 32 V.S.A. § 8282 · Road operating within and outside the State
- 32 V.S.A. § 8283 · Single or separate appraisals
- 32 V.S.A. § 8284 · Appraised value as true value
- 32 V.S.A. § 8285 · Defective, insufficient, or invalid appraisals
- 32 V.S.A. § 8286 · Property exempt from appraisal
- 32 V.S.A. §§ 8301-8306 · Repealed. 1997, No. 156 (Adj. Sess.), § 11, eff. April 29, 1998.
- 32 V.S.A. § 8321 · General rule
- 32 V.S.A. § 8322 · Subsequent appraisals
- 32 V.S.A. § 8341 · Record of appraisals
- 32 V.S.A. § 8342 · Sufficiency of record and notice
- 32 V.S.A. § 8343 · Notice of appraisal; time appraisal in force
- 32 V.S.A. § 8344 · Definition of representative; notice
- 32 V.S.A. § 8361 · General rules for appeals