Vermont Statutes
Title 32 - Taxation and Finance
Chapter 236 - Tax on Gains From the Sale or Exchange of Land

§ 10001. Tax imposed - § 10001. Tax imposed There is imposed, in addition to...

§ 10002. Land and residences - § 10002. Land and residences (a) “Land” means all land,...

§ 10002a. Principal residence - § 10002a. Principal residence (a) “Principal residence” means a dwelling...

§ 10003. Rate of tax - § 10003. Rate of tax The tax imposed by section...

§ 10004. Sale or exchange - § 10004. Sale or exchange (a) As used in this...

§ 10005. Basis, gain, and holding period - § 10005. Basis, gain, and holding period (a) The provisions...

§ 10006. Liability for tax - § 10006. Liability for tax (a) The person liable for...

§ 10007. Withholding at source; payment - § 10007. Withholding at source; payment (a) The buyer or...

§ 10008. Installment sales - § 10008. Installment sales (a) As used in this section,...

§ 10009. Administration of tax - § 10009. Administration of tax (a) The Commissioner of Taxes...

§ 10010. Criminal penalties - § 10010. Criminal penalties (a) Any person who willfully defeats...

§ 10011. Exception - § 10011. Exception Notwithstanding sections 10001 and 10003 of this...