2013 Vermont Statutes
Title 32 Taxation and Finance
Chapter 103 DEPARTMENT OF TAXES; COMMISSIONER OF TAXES
§ 3101 Powers and duties of Commissioner

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;

(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;

(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 regulations;

(10) administer and enforce all taxes within his or her 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 such 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(12) [Repealed.]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.)