Vermont Statutes Title 32 Sec. 10102
Terms Used In Vermont Statutes Title 32 Sec. 10102
- Commissioner: means the Commissioner of Taxes or any person authorized by the Commissioner (directly or indirectly by one or more redelegations of authority) to perform the functions described in this chapter. See
- Fees: shall mean earnings due for official services, aside from salaries or per diem compensation. See
- Person: shall include any natural person, corporation, municipality, the State of Vermont or any department, agency, or subdivision of the State, and any partnership, unincorporated association, or other legal entity. See
- Secretary: means the Secretary of Natural Resources or any person authorized by the Secretary (directly or indirectly by one or more redelegations of authority) to perform the functions described in this chapter. See
- taxes: shall include tax, interest, penalties, and late fees imposed under this chapter. See
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
§ 10102. Powers of the Commissioner and Secretary
(a) In addition to any other powers granted to the Commissioner and the Secretary in this chapter, they may:
(1) adopt, amend, and repeal from time to time reasonable rules to assist in the administration and enforcement of this chapter; provided however, that those rules may not in any way alter, abridge, or condition the express terms of this chapter;
(2) for cause shown, waive, reduce, or compromise any of the taxes, penalties, interest, or other amounts provided in this chapter;
(3) delegate to any agent or employee under their supervision such powers as the Commissioner or Secretary may deem necessary to carry out efficiently the provisions of this chapter;
(4) require any person required to pay the tax imposed by this chapter to keep detailed records of the description, volume, and destination of hazardous waste handled by such person and to furnish that information upon request to the Commissioner or Secretary; and
(5) require the attendance of, the giving of testimony by, and the production of any books and records of any person believed to be liable for the payment of tax or to have information pertinent to any matter under investigation by the Commissioner or the Secretary. The fees of witnesses required to attend any hearing shall be the same as those allowed witnesses appearing in the Superior Court, but no fees shall be payable to a person charged with a tax liability under this chapter. Any Superior judge may, upon application of the Commissioner or the Secretary, compel the attendance of witnesses, the giving of testimony, and the production of books and records before the Commissioner or the Secretary in the same manner, to the same extent, and subject to the same penalties as if before a Superior Court.
(b) For cause shown, the Commissioner may authorize the Secretary to calculate the tax liability of any person on a monthly or more frequent basis. (Added 1985, No. 70, § 7; amended 1997, No. 133 (Adj. Sess.), § 2; 2009, No. 154 (Adj. Sess.), § 220; 2021, No. 105 (Adj. Sess.), § 603, eff. July 1, 2022.)