Vermont Statutes
Chapter 211 - Corporation Taxes
§ 8394. Petition and hearing for relief from taxes

§ 8394. Petition and hearing for relief from taxes
Upon the written petition of any railroad corporation operating a railroad located in whole or in part within this State, setting forth that the financial condition of such corporation is such that the payment of any taxes assessed against it under the provisions of this chapter would imperil the continued operation of such railroad and would be detrimental to the general good of the State, the Public Utility Commission shall fix a time and place for hearing thereon and give due notice thereof, including notice to the Attorney General who shall attend such hearing and represent the interests of the State. (Amended 1961, No. 275, § 1, eff. Aug. 1, 1961.)

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