2005 Vermont Code - § 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) submit annually on January 15 to the joint fiscal office a report on the tax credits authorized by sections 5930n, 5930p, 5930q, or 5930r of this title. The report must include the number of taxpayers applying for the credits, the number of taxpayers granted the credits, and the amount of the credits granted. (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.)