Vermont Statutes Title 32 Sec. 3101
Terms Used In Vermont Statutes Title 32 Sec. 3101
- biennially: shall mean the year in which a regular session of the General Assembly is held. See
- Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
§ 3101. Powers and duties of Commissioner
(a) The Department of Taxes shall be administered by a Commissioner of Taxes.
(b) The Commissioner shall:
(1) Report biennially to the General Assembly. The provisions of 2 V.S.A. § 20(d) (expiration of required reports) shall not apply to the report to be made under this subdivision.
(2) Provide for the security of information required by law to be kept confidential.
(3) Coordinate and integrate the work of the Department of Taxes with other agencies and departments responsible for the administration of taxes.
(4) Advise the Secretary of Administration and the General Assembly on matters relating to tax policy, as requested.
(5) Provide assistance and instruction to taxpayers and tax preparers, within the limits of available resources; provided, however, that in his or her communication with taxpayers, the Commissioner shall educate taxpayers about the available opportunities for resolving tax disputes through abatement, payment plans, offers in compromise, or any other possibilities for informal resolution before a final administrative decision on the merits of the dispute.
(6) Design and make available to all who request them appropriate returns for reporting tax information.
(7) Establish procedures for handling taxpayer appeals.
(8) Establish and maintain a record of tax returns and other data furnished to the Department of Taxes.
(9) Prepare and provide at a reasonable fee to all who request them copies of relevant tax statutes and rules.
(10) Administer and enforce all taxes within the Commissioner’s jurisdiction.
(11) From time to time prepare and publish statistics reasonably available with respect to the operation of this title, including amounts collected, classification of taxpayers, tax liabilities, and other facts as the Commissioner or the General Assembly considers pertinent.
(12) [Repealed.]
(13) From time to time provide municipalities with recommended methods for determining, for municipal tax purposes, the fair market value of renewable energy plants that are subject to taxation under section 8701 of this title. (Amended 1959, No. 329 (Adj. Sess.), § 41, eff. March 1, 1961; 1987, No. 243 (Adj. Sess.), § 69, eff. June 13, 1988; 1991, No. 186 (Adj. Sess.), §§ 1, 2, eff. May 7, 1992; 2001, No. 114 (Adj. Sess.), § 7a, eff. May 28, 2002; 2005, No. 14, § 10; 2007, No. 33, § 1, eff. May 18, 2007; 2011, No. 127 (Adj. Sess.), § 6, eff. Jan. 1, 2013; 2013, No. 142 (Adj. Sess.), § 67; 2015, No. 57, § 44; 2015, No. 131 (Adj. Sess.), § 34; 2021, No. 105 (Adj. Sess.), § 494, eff. July 1, 2022.)