Vt. Stat. Ann. » Title 32 Chapter 219
Vermont Statutes Annotated

Vt. Stat. Ann. tit. 32, § 8914 (2026)

Refund

✓ laws through the 2026 session (checked Sept. 2026)
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(Cite as: 32 V.S.A. § 8914)
Notes of Decisions
Cited in 6 cases, 1980–2001 · leading case: Williams v. State, 589 A.2d 840 (Vt. 1990).
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Williams v. State, 589 A.2d 840 (Vt. 1990). · cites it 4× “Williams then paid the tax and initiated an administrative proceeding, pursuant to 32 V.S.A. § 8914, for a refund. The Motor Vehicles Department felt constrained to assume the constitutionality of the tax scheme and denied relief.”
Greg R. Barringer Judith M. Barringer v. Michael D. Griffes, 964 F.2d 1278 (2d Cir. 1992). · cites it 3× “1 Concluding that *1280 Vermont’s administrative tax refund procedure, Vt.Stat.Ann. tit. 32, § 8914 (1981), provides a plain, speedy and efficient remedy, and that therefore, the Tax Injunction Act, 28 U.”
Christensen v. Griffes, 686 A.2d 964 (Vt. 1996). · cites it 2× “Finally, taxpayers argue that this Court should order the Commissioner to pay interest on the tax refunds as a matter of state law under 32 V.S.A. § 8914 and V.R.C.P. 54(a). Section 8914 provides, "Any overpayment of [the purchase and use] tax as determined by the commissioner…”
Murray v. McDonald, 988 F. Supp. 420 (D. Vt. 1997). · cites it 2× “2 In Barringer I, the Second Circuit held that Vermont’s procedure for refunds of overpayments of its motor vehicle purchase and use tax pursuant to Vt. Stat. Ann. tit. 32, § 8914 did not provide a plain, speedy and efficient remedy to taxpayers.”
Marsicovetere v. Dep't of Motor Vehs., 772 A.2d 540 (Vt. 2001). · cites it 3× “§ 517 should not be applied to the purchase and use tax refund statute, 32 V.S.A. § 8914. He points out that the language of the refund statute does not refer to a statute of limitations.”
Trudeau v. Conway, 423 A.2d 854 (Vt. 1980). “The defendant argues that under 32 V.S.A. § 8914 the Commissioner has the discretion to determine the amount of any *168 tax refund.”
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