Vermont § 10101 Definitions

Vermont Statutes

§ 10101 — Definitions

Vermont § 10101

Title 32Title 32: Taxation and Finance

Ch. 237Chapter 237: Tax on Hazardous Waste

This text of Vermont § 10101 (Definitions) is published on Counsel Stack Legal Research, covering Vermont primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Vt. Stat. Ann. tit. 32, § 10101 (2026).

Text

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)“Co

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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.)