Vermont Statutes Annotated

Vt. Stat. Ann. tit. 32, § 9814 (2026)

Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1, 1999.

✓ current as of May 2026

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Subchapter 004 : ENFORCEMENT AND PENALTIES

(Cite as: 32 V.S.A. § 9814)

§ 9814. Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1, 1999.

Notes of Decisions

Cited in 2 cases, 1975–1980 · leading case: Rowe-Genereux, Inc. v. Dep't of Taxes, 411 A.2d 1345 (Vt. 1980).

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Rowe-Genereux, Inc. v. Dep't of Taxes, 411 A.2d 1345 (Vt. 1980). “Assessment of Interest, Penalties, and Late Filing Fees Rowe further contends that if this Court finds that the use tax was properly collectible, the assessment of interest, penalties and late filing fees should not be upheld.”

Mt. Mansfield Television, Inc. v. Vermont Comm'r of Taxes, 336 A.2d 193 (Vt. 1975). “The Commissioner’s authority for remissions and abatements under 32 V.S.A. § 9814 is purely discretionary.”

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