Terms Used In Vermont Statutes > Title 32 > Chapter 151 > Subchapter 13 - Franchise Tax On Waste Facilities

• Commissioner: means the Commissioner of Taxes appointed under section 3101 of this title or any officer or employee of the Department authorized by the Commissioner (directly or indirectly by one or more redelegations of authority) to perform the functions mentioned or described in this chapter. See
• following: when used by way of reference to a section of the law shall mean the next preceding or following section. See
• Month: shall mean a calendar month and "year" shall mean a calendar year and be equivalent to the expression "year of our Lord. See
• Person: shall include an individual, firm, partnership, association, joint stock company, corporation, trust, estate, or other entity. See
• State: when applied to the different parts of the United States may apply to the District of Columbia and any territory and the Commonwealth of Puerto Rico. See
• Taxpayer: means a person obligated to file a return with or pay or remit any amount to this State under this chapter. See