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Vermont Statutes Annotated

Title 32

32 V.S.A.

Taxation and Finance

1General Provisions 3Fiscal Officers and Commissions 5Budget 7The Public Monies 9Appropriations 11Auditing 13Debts and Claims 15Salaries and Fees 17Fees and Costs 101Construction 103Department of Taxes; Commissioner of Taxes 105Vermont Employment Growth Incentive Program 121General Provisions 123How, Where, and to Whom Property Is Taxed 124Agricultural Lands and Forestlands 125Exemptions 127Quadrennial Appraisal of Real Estate 129Grand Tax Lists 131Appeals 133Assessment and Collection of Taxes 135Education Property Tax 151Income Taxes 153Property Tax Rebates and Credits 154Homestead property tax exemption, municipal property tax credit, and renter credit 181Inheritance Taxes 183Additional Estate Tax 185Interstate Arbitration of Death Taxes 187Interstate Compromise of Death Taxes 189Uniform Estate Tax Apportionment Act 190Estate and Gift Taxes 201Amusement Machines 203Auctioneers 205Cigarettes and Tobacco Products 207Cannabis Excise Tax and Cannabis Sales Tax Revenue 209Corporation Fees 211Corporation Taxes 213Electrical Energy 215Renewable Energy 217Gasoline and Other Motor Fuels 219Motor Vehicle Purchase and Use Tax 221Itinerant Photographers 223Itinerant Vendors 225Meals and Rooms Tax 227Peddlers 229Private Detectives 230Tax on Transferors of Nursing Homes 231Property Transfer Tax 233Sales and Use Tax 235Shows and Concessions 236Tax on Gains from the Sale or Exchange of Land 237Tax on Hazardous Waste 239Games of Chance