(a) The Commissioner of Taxes shall administer and enforce this chapter and this tax.
The Commissioner may adopt, amend, and withdraw reasonable rules to assist such administration
and enforcement.
(b) All 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, and of chapter 103 of this title, including those relating to interest
and penalty charges, shall apply to the tax imposed by this chapter. (Added 1973, No. 81, § 8, eff. May 1, 1973; amended 2009, No. 1 (Sp. Sess.), § H.46, eff. June 2, 2009; 2021, No. 105 (Adj. Sess.), § 601, eff. July 1, 2022.)
GP Burlington South, LLC v. Dep't of Taxes, 2010 VT 23 (Vt. 2010). “In support of its request for a hearing, taxpayer *424 cited 32 V.S.A. § 10009(b) (stating that administrative provisions of chapter dealing with income tax apply to land gains tax) and 32 Y.”
Riley v. State, 329 A.2d 631 (Vt. 1974). “32 V.S.A. § 10009(e) imports into the procedures relating to the tax here involved all of the administrative provisions of Chapter 151 of Title 32.”
— Vt. Stat. Ann. tit. 32, § 10009(b) — 1 case
GP Burlington South, LLC v. Dep't of Taxes, 2010 VT 23 (Vt. 2010). “In support of its request for a hearing, taxpayer *424 cited 32 V.S.A. § 10009(b) (stating that administrative provisions of chapter dealing with income tax apply to land gains tax) and 32 Y.”
— Vt. Stat. Ann. tit. 32, § 10009(e) — 1 case
Riley v. State, 329 A.2d 631 (Vt. 1974). “32 V.S.A. § 10009(e) imports into the procedures relating to the tax here involved all of the administrative provisions of Chapter 151 of Title 32.”
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