Vermont Statutes
Chapter 211 - Corporation Taxes
§ 8362. Procedure

§ 8362. Procedure
The judge shall establish rules and regulations relative to the time and method of hearing and determining appeals as the judge shall deem just, provided that the appeal shall be finally determined and the appraisal by the judge made and established on or before June 1 following the appeals. The cost of the appeals shall be paid as the judge shall determine. The State Treasurer and the Attorney General shall represent the State in all such appeal proceedings unless the Attorney General is disqualified to act in the proceedings. In case of disqualification, the State shall be represented by the State Treasurer and by counsel as the State Treasurer may select with the approval of the Governor. Selected counsel shall be paid upon a warrant issued by the Commissioner of Finance and Management. (Amended 1983, No. 195 (Adj. Sess.), § 5(b); 2021, No. 105 (Adj. Sess.), § 571, eff. July 1, 2022.)

Structure Vermont Statutes

Vermont Statutes

Title 32 - Taxation and Finance

Chapter 211 - Corporation Taxes

§ 8101. Imposition of tax

§ 8102. Taxes a lien

§ 8121. Formulation and distribution of returns

§ 8122. Execution of returns

§ 8123. Time and place of filing

§ 8124. Time for payment of tax

§ 8141. Examination of documents

§ 8142. Examination of officers, agents, and stockholders

§ 8143. Form and service of citation for examination

§ 8144. Witness fees

§ 8145. Failure to appear, be sworn, or testify

§ 8146. Additional tax; refunds

§ 8147. False swearing outside the State

§ 8148. False swearing

§ 8162. Foreign corporations

§ 8171. Recovery of taxes and penalties

§ 8211. Rate of tax and time of payment

§ 8212. Liability of lessees

§ 8241. Annual report required; contents

§ 8242. Reports on fiscal year basis

§ 8261. Railroad property

§ 8281. Railroad operating wholly in State

§ 8282. Road operating within and outside the State

§ 8283. Single or separate appraisals

§ 8284. Appraised value as true value

§ 8285. Defective, insufficient, or invalid appraisals

§ 8286. Property exempt from appraisal

§ 8321. General rule

§ 8322. Subsequent appraisals

§ 8341. Record of appraisals

§ 8342. Sufficiency of record and notice

§ 8343. Notice of appraisal; time appraisal in force

§ 8344. Definition of representative; notice

§ 8361. General rules for appeals

§ 8362. Procedure

§ 8363. Appraisal invalid in part

§ 8394. Petition and hearing for relief from taxes

§ 8395. Findings

§ 8396. Reducing tax claims in reorganization plans

§ 8397. Acceptance of plan

§ 8398. Revocation of waiver or compromise upon failure of railroad

§ 8521. Imposition and rate of tax

§ 8522. Alternative tax

§ 8551. Imposition, rate, and basis of tax

§ 8552. Returns

§ 8553. Time of payment

§ 8554. Deductions

§ 8555. Reciprocal provisions

§ 8556. Exemption

§ 8557. Vermont Fire Service Training Council