Vermont Statutes
Chapter 211 - Corporation Taxes
§ 8557. Vermont Fire Service Training Council

§ 8557. Vermont Fire Service Training Council
(a)(1) Sums for the expenses of the operation of training facilities and curriculum of the Vermont Fire Service Training Council not to exceed $1,200,000.00 per year shall be paid to the Fire Safety Special Fund created by 20 V.S.A. § 3157 by insurance companies, writing fire, homeowners multiple peril, allied lines, farm owners multiple peril, commercial multiple peril (fire and allied lines), private passenger and commercial auto, and inland marine policies on property and persons situated within the State of Vermont within 30 days after notice from the Commissioner of Financial Regulation of such estimated expenses. Captive companies shall be excluded from the effect of this section.
(2) The Commissioner shall annually, on or before July 1, apportion such charges among all such companies and shall assess them for the charges on a fair and reasonable basis as a percentage of their gross direct written premiums on such insurance written during the second prior calendar year on property situated in the State. The Department of Taxes shall collect all assessments under this section.
(3) An amount not less than $100,000.00 shall be specifically allocated to the provision of what are now or formerly referred to as Level I, units I, II, and III (basic) courses for entry-level firefighters.
(4) An amount not less than $150,000.00 shall be specifically allocated to the Emergency Medical Services Special Fund established under 18 V.S.A. § 908 for the provision of training programs for certified Vermont EMS first responders and licensed emergency medical responders, emergency medical technicians, advanced emergency medical technicians, and paramedics.
(5) The Department of Health shall present a plan to the Joint Fiscal Committee that shall review the plan prior to the release of any funds.
(b) All administrative provisions of chapter 151 of this title, including those relating to the collection and enforcement of the income tax by the Commissioner, shall apply to this section. (Added 1993, No. 87, § 1; amended 1995, No. 180 (Adj. Sess.), § 38(a); 1993, No. 186 (Adj. Sess.), § 29, eff. May 22, 1996; 2001, No. 143 (Adj. Sess.), § 6, eff. June 21, 2002; 2007, No. 190 (Adj. Sess.), §§ 33, 34; 2009, No. 42, §§ 13, 14; 2009, No. 137 (Adj. Sess.), § 28a; 2011, No. 78 (Adj. Sess.), § 2, eff. April 2, 2012; 2011, No. 139 (Adj. Sess.), § 51, eff. May 14, 2012; 2011, No. 143 (Adj. Sess.), § 62, eff. May 15, 2012; 2015, No. 134 (Adj. Sess.), § 19, eff. July 1, 2017; 2019, No. 51, § 35, eff. June 10, 2019; 2019, No. 166 (Adj. Sess.), § 30, eff. Oct. 1, 2020.)

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