2013 Vermont Statutes
Title 32 Taxation and Finance
Chapter 151 INCOME TAXES
§ 5873 Extension of time for payment


32 V.S.A. § 5873 What's This?

5873. Extension of time for payment

For good cause shown, the Commissioner may extend the time for the payment of any tax liability, but the taxpayer shall pay, at the time the tax liability is paid, without assessment or demand, interest computed at the rate per annum established from time to time by the Commissioner pursuant to section 3108 of this title on the unpaid amount of that tax liability from the time when the liability was originally due to the time of payment. (Added 1966, No. 61 (Sp. Sess.), 1, eff. Jan. 1, 1966; amended 1979, No. 105 (Adj. Sess.), 9; 1981, No. 191 (Adj. Sess.), 7.)

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