2013 Vermont Statutes
Title 32 Taxation and Finance
Chapter 7 THE PUBLIC MONIES
§ 622 Definitions

622. Definitions

As used in this subchapter:

(1) "Contribution" shall have the same meaning as "accumulated contribution" set forth in 3 V.S.A. 455(a)(1), 16 V.S.A. 1931(1), and 24 V.S.A. 5051(1), and shall include the sum of all amounts deducted from the compensation of a member of any defined contribution plan under 3 V.S.A. 500 or 24 V.S.A. 5070, and any earnings or losses on those contributions, and the sum of all amounts deducted from the compensation of a member of any other retirement plan of a municipality authorized under the Internal Revenue Code, 26 U.S.C. 401, and any earnings or losses on those contributions.

(2) "Crime related to public office" means any of the following criminal offenses if the offense is a felony and is committed in connection with employment as a member:

(A) any offense under 13 V.S.A. chapter 21;

(B) false personation as defined in 13 V.S.A. 2001;

(C) false pretenses or tokens as defined in 13 V.S.A. 2002;

(D) grand larceny as defined in 13 V.S.A. 2501;

(E) person holding property in official capacity or belonging to the State or a municipality as defined in 13 V.S.A. 2537;

(F) false claim as defined in 13 V.S.A. 3016;

(G) a felony under the laws of the United States or any other state, including a territory, commonwealth, the District of Columbia, or military, federal, or tribal court, an element of which involves:

(i) a larceny;

(ii) an embezzlement;

(iii) the fraudulent conversion of money, property, or other valuable things for personal or other use; or

(iv) an intent to defraud; or

(H) an attempt to commit, or aiding in the commission of, any offense listed in this subdivision (2).

(3) "Member" shall have the same meaning as in 3 V.S.A. 455(a)(11), 16 V.S.A. 1931(10), and 24 V.S.A. 5051(13), and shall include anyone participating in a defined contribution plan under 3 V.S.A. 500 or 24 V.S.A. 5070, and any other retirement plan of a municipality authorized under the Internal Revenue Code, 26 U.S.C. 401.

(4) "Retirement benefits" shall have the same meaning as "pensions" as defined in 3 V.S.A. 455(a)(14), 16 V.S.A. 1931(12), and 24 V.S.A. 5051(16), and shall also mean benefits derived from employer contributions to defined contribution plans under 3 V.S.A. 500 or 24 V.S.A. 5070, and benefits derived from employer contributions to any other retirement plan of a municipality authorized under the Internal Revenue Code, 26 U.S.C. 401. (Added 2013, No. 2, 1.)