Vermont § 10403 Administration of tax

Vermont Statutes

§ 10403 — Administration of tax

Vermont § 10403

Title 32Title 32: Taxation and Finance

Ch. 243Chapter 243: Health Care Claims Tax

This text of Vermont § 10403 (Administration of tax) 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, § 10403 (2026).

Text

(a)The Commissioner of Taxes shall administer and enforce this chapter and the tax. The Commissioner may adopt rules under 3 V.S.A. chapter 25 to carry out such administration and enforcement.

(b)All of 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, shall apply to the tax imposed by this chapter. In addition, the provisions of chapter 103 of this title, including those relating to the imposition of interest and penalty for failure to pay the tax as provided in section 10402 of this title, shall apply to the tax imposed by this chapter.

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(a) The Commissioner of Taxes shall administer and enforce this chapter and the tax. The Commissioner may adopt rules under 3 V.S.A. chapter 25 to carry out such administration and enforcement.
(b) All of 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, shall apply to the tax imposed by this chapter. In addition, the provisions of chapter 103 of this title, including those relating to the imposition of interest and penalty for failure to pay the tax as provided in section 10402 of this title, shall apply to the tax imposed by this chapter.

Legislative History

(Added 2013, No. 73, § 48.)

Nearby Sections

4

§ 10401

Definitions

§ 10402

Health care claims tax [Effective until July 1, 2026; see also 32 V.S.A. § 10402 effective July 1, 2026 set out below]

§ 10403

Administration of tax

§ 10404

Determination of deficiency, refund, penalty, or interest

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Bluebook (online)

Vermont § 10403, Counsel Stack Legal Research, https://law.counselstack.com/statute/vt/243/10403.