Vermont Statutes Title 32 Sec. 9702
Terms Used In Vermont Statutes Title 32 Sec. 9702
- Commissioner: means the State Commissioner of Taxes or any officer or employee of the Department duly authorized by the Commissioner directly or indirectly by one or more redelegations of authority to perform the functions herein mentioned or described. See
- Oath: A promise to tell the truth.
- Oath: shall include affirmation where by law an affirmation may be substituted. See
- Person: means an individual, partnership, society, association, joint stock company, corporation, public corporation or public authority, estate, receiver, trustee, assignee, referee, and any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of the foregoing. See
- Personal property: All property that is not real property.
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
§ 9702. General powers of the Commissioner
(a) In addition to other powers granted in this chapter, the Commissioner may:
(1) extend, for cause shown by general rule or individual authorization, the time of filing any return for a period not exceeding three months on the terms and conditions as the Commissioner may require;
(2) prescribe methods for determining the amount of receipts, amusement charges, and for determining which of them are taxable and which are nontaxable;
(3) require any person required to collect tax to keep detailed records of all receipts, amusement charges, received, charged, or accrued, including those claimed to be nontaxable, and also of the nature, type, value, and amount of all purchases, sales, admissions, and other facts relevant in determining the amount of tax due and to furnish that information upon request to the Commissioner; and
(4) publish and maintain, as the Commissioner deems necessary, lists of specific items of tangible personal property that are found to be exempt from tax under section 9741 of this title.
(b) Any examination under oath conducted by the Commissioner may, in the Commissioner’s discretion, be reduced to writing, and willful false testimony under oath shall be deemed perjury and be punishable as such.
(c) [Repealed.] (Added 1969, No. 144, § 1, eff. June 1, 1969; amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1975, No. 154 (Adj. Sess.), § 9, eff. date, see note below; 1983, No. 230 (Adj. Sess.), § 17(9); 1991, No. 186 (Adj. Sess.), § 29, eff. May 7, 1992; 2021, No. 105 (Adj. Sess.), § 593, eff. July 1, 2022.)