2013 Vermont Statutes
Title 32 Taxation and Finance
Chapter 213 ELECTRICAL ENERGY
§ 8661 Tax levy

8661. Tax levy

(a) There is hereby assessed upon electric generating plants constructed in the State subsequent to July 1, 1965, and having a name plate generating capacity of 200,000 kilowatts, or more, a State tax at the rate of $0.0025 per kWh of electrical energy produced. The tax imposed by this section shall be paid to the Commissioner on the electrical energy generated in the prior quarter on or before the 25th day of the calendar month succeeding the quarter ending on the last day of March, June, September, and December by the person or corporation then owning or operating such electric generating plant.

(b) A person or corporation failing to make returns or pay the tax imposed by this section within the time required shall be subject to and governed by the provisions of sections 3202 and 3203 of this title. (Added 1967, No. 376 (Adj. Sess.), 1, eff. Nov. 28, 1972; amended 1977, No. 105, 14(a); 1979, No. 105 (Adj. Sess.), 28; 1991, No. 32, 35, eff. May 18, 1991; 1999, No. 49, 88, eff. Jan. 1, 2000; 2001, No. 144 (Adj. Sess.), 32, eff. June 21, 2002; 2003, No. 50, 1, eff. for taxes due in 2004 and after; 2011, No. 143 (Adj. Sess.), 58.)