Powers and duties of Commissioner

Checkout our iOS App for a better way to browser and research.

§ 3101. Powers and duties of Commissioner

(a) The Department of Taxes shall be administered by a Commissioner of Taxes.

(b) The Commissioner shall:

(1) Report biennially to the General Assembly. The provisions of 2 V.S.A. § 20(d) (expiration of required reports) shall not apply to the report to be made under this subdivision.

(2) Provide for the security of information required by law to be kept confidential.

(3) Coordinate and integrate the work of the Department of Taxes with other agencies and departments responsible for the administration of taxes.

(4) Advise the Secretary of Administration and the General Assembly on matters relating to tax policy, as requested.

(5) Provide assistance and instruction to taxpayers and tax preparers, within the limits of available resources; provided, however, that in his or her communication with taxpayers, the Commissioner shall educate taxpayers about the available opportunities for resolving tax disputes through abatement, payment plans, offers in compromise, or any other possibilities for informal resolution before a final administrative decision on the merits of the dispute.

(6) Design and make available to all who request them appropriate returns for reporting tax information.

(7) Establish procedures for handling taxpayer appeals.

(8) Establish and maintain a record of tax returns and other data furnished to the Department of Taxes.

(9) Prepare and provide at a reasonable fee to all who request them copies of relevant tax statutes and regulations.

(10) Administer and enforce all taxes within his or her jurisdiction.

(11) From time to time prepare and publish statistics reasonably available with respect to the operation of this title, including amounts collected, classification of taxpayers, tax liabilities, and such other facts as the Commissioner or the General Assembly considers pertinent.

(12) [Repealed.]

(13) From time to time provide municipalities with recommended methods for determining, for municipal tax purposes, the fair market value of renewable energy plants that are subject to taxation under section 8701 of this title. (Amended 1959, No. 329 (Adj. Sess.), § 41, eff. March 1, 1961; 1987, No. 243 (Adj. Sess.), § 69, eff. June 13, 1988; 1991, No. 186 (Adj. Sess.), §§ 1, 2, eff. May 7, 1992; 2001, No. 114 (Adj. Sess.), § 7a, eff. May 28, 2002; 2005, No. 14, § 10; 2007, No. 33, § 1, eff. May 18, 2007; 2011, No. 127 (Adj. Sess.), § 6, eff. Jan. 1, 2013; 2013, No. 142 (Adj. Sess.), § 67; 2015, No. 57, § 44; 2015, No. 131 (Adj. Sess.), § 34.)


Download our app to see the most-to-date content.