2013 Vermont Statutes
Title 32 Taxation and Finance
Chapter 236 TAX ON GAINS FROM THE SALE OR EXCHANGE OF LAND
§ 10009 Administration of tax
10009. Administration of tax
(a) The Commissioner of Taxes shall administer and enforce this chapter and this tax. He or she may issue, amend, and withdraw from time to time, reasonable regulations to assist such administration and enforcement.
(b) All the administrative provisions of chapter 151 of this title, including those relating to the collection and enforcement by the Commissioner of the withholding tax and the income tax, and of chapter 103 of this title, including those relating to interest and penalty charges, shall apply to the tax imposed by this chapter. (Added 1973, No. 81, 8, eff. May 1, 1973; amended 2009, No. 1 (Sp. Sess.), H.46, eff. June 2, 2009.)
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