2005 Vermont Code - § 9610. — Remittance of return and tax; inspection of returns

§ 9610. Remittance of return and tax; inspection of returns

(a) Not later than thirty days after the receipt of any property transfer return or payment of tax under this chapter, a town clerk shall file the return in the office of the town clerk and forward one copy of that return and the amount of tax paid with respect thereto to the commissioner.

(b) The copies of property transfer returns in the custody of the town clerk may be inspected by any member of the public.

(c) Prior to distributions of property transfer tax revenues under 10 V.S.A. § 312, 24 V.S.A. § 4306(a) and 32 V.S.A. § 435(b)(10), one percent of the revenues received from the property transfer tax shall be deposited in a special fund in the tax department for property valuation and review administration costs.

(d) [Repealed.] (Added 1967, No. 146, § 1, eff. Jan. 1, 1968; amended 1969, No. 291 (Adj. Sess.), § 17, eff. 60 days after April 9, 1970; 1971, No. 73, § 39, eff. April 16, 1971; 1987, No. 200 (Adj. Sess.), § 3; 1989, No. 119, § 27, eff. June 22, 1989; 1993, No. 210 (Adj. Sess.), § 275a, eff. June 30, 1995; No. 210 (Adj. Sess.), § 275b, eff. Oct. 1, 1994; 1995, No. 5, § 56, eff. March 3, 1995; 1995, No. 63, § 281(d), eff. June 30, 1996; 1999, No. 152 (Adj. Sess.), § 271e.)