2013 Vermont Statutes
Title 32 Taxation and Finance
Chapter 103 DEPARTMENT OF TAXES; COMMISSIONER OF TAXES
§ 3204 Processing fee
3204. Processing fee
A manual processing fee of $25.00 may be assessed against any taxpayer who files or on whose behalf is filed an unacceptable return or against any paid preparer who files an unacceptable return on behalf of a taxpayer. An unacceptable return is one which is not on a form issued by or approved by the Commissioner or which requires the Department to take steps in addition to its normal processing procedures to process. The Department may reduce any refund due the taxpayer by the amount of the fee. (Added 1997, No. 156 (Adj. Sess.), 38, eff. April 29, 1998.)
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