Vermont StatutesTitle 32 - Taxation and Finance
- Chapter 1 - GENERAL PROVISIONS (Contains: §§ 1 – 6)
- Chapter 3 - FISCAL OFFICERS AND COMMISSIONS (Contains: §§ 101 – 215)
- § 101 - Communications to governor and assembly
- § 102 - Embezzlements
- § 103 - Account with successor
- § 104 - Balance due retiring treasurer
- § 105 - Settlement upon death of treasurer
- § 106 - Penalty for refusal to settle
- § 107 - Books and records delivered to successor
- § 108 - Repealed. 1999, No. 71 (Adj. Sess.), § 1.
- § 109 - Solicitations and contributions prohibited
- § 110 - Reports
- § 111 - Financial literacy trust fund
- § 131 - Composition
- § 132 - Chair and secretary
- § 133 - Duties
- § 134 - Insurance reserve fund
- § 135 - Use of fund
- § 136 - 136-138. Repealed. 1995, No. 178 (Adj. Sess.), § 424, eff. May 22, 1996.
- § 161 - Oath
- § 162 - Repealed. 1959, No. 328 (Adj. Sess.), §§ 17, 35(f)
- § 163 - Duties of the auditor of accounts
- § 164 - Certified copies
- § 165 - Repealed. 1961, No. 40, § 2.
- § 166 - Payments to towns; returns by commissioner of finance and management
- § 167 - Records to be available for audit
- § 168 - Single audit revolving fund
- § 181 - Repealed. 1987, No. 243 (Adj. Sess.), § 52(1), eff. June 13, 1988.
- § 182 - Duties of commissioner
- § 183 - Financial and human resource information internal service fund
- § 184 - 184-200. [Reserved for future use.].
- § 201 - Repealed. 1987, No. 243 (Adj. Sess.), § 55, eff. June 13, 1988.
- § 202 - Duties of commissioner
- § 203 - Committee on coordination
- § 215 - Expired.
- Chapter 5 - BUDGET (Contains: §§ 301 – 314)
- Chapter 7 - THE PUBLIC MONEYS (Contains: §§ 401 – 606)
- § 401 - Accounts
- § 402 - Receipts
- § 403 - Repealed. 1959, No. 328 (Adj. Sess.), § 35(g)
- § 404 - Insufficient funds; penalty
- § 431 - Depositories of state funds
- § 432 - Management of invested state money
- § 433 - Investments of state money
- § 434 - Investment of certain funds
- § 435 - General fund
- § 435a - Tobacco litigation settlement fund
- § 436 - Interfund borrowing
- § 461 - Disbursements on commissioner's warrants
- § 462 - Appropriation required
- § 463 - Itemized bills with vouchers required
- § 464 - Itemized statements and receipts required
- § 465 - Only lawful claims allowed; warrants
- § 466 - Requisitions
- § 467 - Accounts with county clerks
- § 468 - Repealed. 1959, No. 328 (Adj. Sess.), § 35(h)
- § 469 - Requisition for court expenses
- § 470 - 470 Repealed. 2005, No. 93 (Adj. Sess.), § 85, eff March 3, 2006.
- § 471 - Repealed. 1959, No. 328 (Adj. Sess.), § 35(h)
- § 472 - 472, 473. Repealed. 2005, No. 93 (Adj. Sess.), § 85, eff. March 3, 2006.
- § 474 - Repealed. 1991, No. 257 (Adj. Sess.), § 9.
- § 475 - Disasters on state properties
- § 476 - Rebate of income earned from investment or reinvestment of bond proceeds to the United States Treasury Department
- § 501 - Repealed. 1997, No. 147 (Adj. Sess.), § 261b.
- § 502 - Moneys to be paid over without deduction
- § 503 - Payment of moneys into treasury
- § 504 - Fines paid county clerk
- § 505 - Repealed. 2009, No. 33, § 83(m)(3).
- § 506 - Failure of county clerk to pay over
- § 507 - Repealed. 2003, No. 122 (Adj. Sess.), § 294a.
- § 508 - Receipts given by state officers
- § 509 - Overpayment; refund
- § 509a - Judiciary overpayment; refund
- § 510 - Appropriation; federal funds; public service department receipts
- § 511 - Excess receipts
- § 521 - 521-525. Repealed. 1987, No. 243 (Adj. Sess.), § 61, eff. June 13, 1988.
- § 526 - Fee disallowed
- § 527 - Bill of costs disallowed
- § 528 - Penalty for not making returns
- § 541 - Collection of fines and costs
- § 542 - Payment to treasurer
- § 543 - Repealed. 2009, No. 33, § 83(m)(4).
- § 544 - Judge may pay witnesses
- § 561 - Repealed. 2009, No. 33, § 83(m)(5).
- § 581 - Unclaimed costs to revert to state
- § 582 - Sale of meals; revolving fund
- § 583 - Credit card payments
- § 584 - Vermont state-sponsored affinity card program
- § 585 - Definitions
- § 586 - Application
- § 587 - Special funds; creation and termination
- § 588 - Special funds; organization and management
- § 589 - 589 Repealed. 1997, No. 59, § 83(1), eff. June 30, 1997.
- § 590 - Repealed. 1997, No. 59, § 83(2), eff. June 30, 1997.
- § 601 - Statement of purpose
- § 602 - Definitions
- § 603 - Fee creation, amount, and adjustment of amount
- § 604 - Repealed. 1997, No. 59, § 3, eff. June 30, 1997.
- § 605 - Consolidated executive branch annual fee report and request
- § 605a - Consolidated judicial branch fee report and request
- § 606 - Legislative fee review process; fee bill
- Chapter 9 - APPROPRIATIONS (Contains: §§ 701 – 711)
- Chapter 11 - AUDITING (Contains: §§ 801 – 809)
- § 801 - Independent audit authorized
- § 802 - 802 Repealed. 1969, No. 219 (Adj. Sess.), § 4, eff. March 27, 1970.
- § 803 - Repealed. 1987, No. 243 (Adj. Sess.), § 63, eff. June 13, 1988.
- § 804 - Repealed. 1977, No. 146 (Adj. Sess.), § 6.
- § 805 - County accounts to be specific
- § 806 - Audit where prisoner is bound over
- § 807 - Audit of sheriff's accounts
- § 808 - Repealed. 1993, No. 227 (Adj. Sess.), § 21.
- § 809 - Accounts of probate judges
- Chapter 13 - DEBTS AND CLAIMS (Contains: §§ 901 – 1001a)
- § 901 - Borrowing money
- § 902 - Authorization to borrow money
- § 931 - Repealed. 1997, No. 156 (Adj. Sess.), § 48, eff. April 29, 1998.
- § 932 - Claims against the state
- § 932a - Administrative reimbursement for property damages
- § 933 - Hearing
- § 934 - Repealed. 1997, No. 156 (Adj. Sess.), § 48, eff. April 29, 1998.
- § 935 - Payment of claims
- § 951 - Applicability
- § 952 - Denominations; how issued
- § 953 - Sales, record
- § 954 - Proceeds
- § 955 - Anticipation of proceeds
- § 956 - Time available
- § 957 - Consolidation
- § 958 - Expiration of office
- § 959 - Repealed. 1989, No. 52, § 17(a), eff. May 17, 1989.
- § 960 - Issuance of bonds
- § 961 - Refunding bonds
- § 971 - Repealed. 1966, No. 32, § 3.
- § 972 - Transportation infrastructure bonds
- § 973 - Issuance of bonds
- § 974 - Security documents
- § 975 - Proceeds
- § 976 - Anticipation of proceeds
- § 977 - Refunding bonds
- § 978 - Pledge
- § 979 - Authorities
- § 980 - Authority to issue transportation infrastructure bonds
- § 981 - Form of bonds or notes
- § 982 - Transfer agent
- § 983 - Confidential registry
- § 984 - Additional powers
- § 985 - Application
- § 991 - Definitions
- § 992 - Allocation; authority
- § 993 - , 994. [Reserved for future use.]
- § 995 - Agreements for the exemption of interest
- § 996 - Delegation authorized
- § 997 - State covenant
- § 998 - Loans and grants
- § 999 - Interest remittance and payments
- § 1000 - Affordable amount of general obligation bond authorization
- § 1001 - Capital debt affordability advisory committee
- § 1001a - Reports
- Chapter 15 - SALARIES AND FEES (Contains: §§ 1001 – 1281)
- § 1001 - Repealed. 1965, No. 125, § 23, eff. July 2, 1965.
- § 1002 - Salary of governor-elect
- § 1003 - State Officers
- § 1004 - 1004 Repealed. 1965, No. 125, § 23, eff. July 2, 1965.
- § 1005 - Repealed. 1985, No. 225 (Adj. Sess.), § 21.
- § 1006 - Executive clerk and executive messenger
- § 1007 - Repealed. 2007, No. 192 (Adj. Sess.), § 5.904.
- § 1008 - 1008 Repealed. 1985, No. 225 (Adj. Sess.), § 21.
- § 1009 - Repealed. 1961, No. 285, § 5, eff. Aug. 1, 1961.
- § 1010 - Members of certain boards
- § 1011 - Repealed. 1971, No. 191 (Adj. Sess.), § 16.
- § 1012 - Public service board
- § 1013 - 1013, 1014. Repealed. 1971, No. 191 (Adj. Sess.), § 16.
- § 1015 - 1015-1017. Repealed. 1985, No. 225 (Adj. Sess.), § 21.
- § 1018 - Chair and executive secretary of transportation board
- § 1019 - Repealed. 1971, No. 191 (Adj. Sess.), § 16.
- § 1020 - Salary adjustment; approval of governor
- § 1051 - Speaker of the house; president pro tempore
- § 1052 - Members of the general assembly
- § 1053 - Officers of the general assembly
- § 1053a - Legislative pages
- § 1055 - 1054 Repealed. 1965, No. 81, § 11, eff. July 1, 1965.
- § 1058 - Repealed. 1963, No. 129, § 2, eff. April 3, 1963.
- § 1059 - Repealed. 2009, No. 33, § 83(m)(6).
- § 1060 - Repealed. 1997, No. 150 (Adj. Sess.), § 22.
- § 1061 - Journals of the general assembly
- § 1062 - Omitted.
- § 1063 - Repealed. 1979, No. 59, § 31(b)
- § 1101 - Board of medical practice
- § 1102 - 1102-1108. Repealed. 2005, No. 27, § 117(3).
- § 1103 - Board of dental examiners
- § 1104 - Board of optometry
- § 1105 - Board of chiropractic registration
- § 1106 - State board of nursing
- § 1107 - Board of funeral service
- § 1108 - State veterinary board
- § 1109 - Expenses for board members
- § 1110 - Repealed. 1987, No. 243 (Adj. Sess.), § 66, eff. June 13, 1988.
- § 1111 - Exemption from licensing renewal fees; persons over 80
- § 1141 - Assistant judges of superior courts
- § 1142 - Judges of probate
- § 1143 - -Compensation of appointees
- § 1144 - -Compensation of appraisers
- § 1145 - -Illegal fees
- § 1146 - District judges
- § 1147 - -Court room expenses
- § 1181 - County clerks
- § 1181a - Passport fees; retention by clerk
- § 1182 - Sheriffs
- § 1183 - State's attorneys
- § 1183a - 1183a Repealed. 1971, No. 260 (Adj. Sess.), § 37.
- § 1184 - Repealed. 1973, No. 266 (Adj. Sess.), § 27, eff. April 16, 1974.
- § 1185 - Office expenses
- § 1221 - Electors of president and vice-president
- § 1222 - Repealed. 1961, No. 283, § 3, eff. Aug. 1, 1961.
- § 1223 - City grand jurors, salaries
- § 1224 - Town clerks
- § 1225 - Town road commissioner
- § 1226 - Repealed. 1989, No. 200 (Adj. Sess.), § 7.
- § 1227 - Appraisers for unorganized towns and gores
- § 1228 - Appraisers for unified towns and gores in Essex County
- § 1229 - Supervisors for unorganized towns and gores
- § 1261 - Personal expenses when away from home
- § 1262 - 1262 Repealed. 1967, No. 148, § 2.
- § 1263 - Repealed. 1959, No. 161, § 2, eff. July 1, 1960.
- § 1264 - 1264, 1265. Repealed. 1959, No. 328 (Adj. Sess.), § 35(j).
- § 1266 - Clerical assistance
- § 1267 - Mileage; reimbursement
- § 1271 - Fair notice
- § 1281 - Adjustments to compensation and benefits of executive and judicial branch employees
- Chapter 17 - FEES AND COSTS (Contains: §§ 1401 – 1763)
- § 1401 - Disposition of fees
- § 1402 - Receipt for fees
- § 1403 - Justices to make rules for fees
- § 1404 - Justices and judges not to receive special fees
- § 1405 - Names-Typewritten
- § 1406 - -Illegible
- § 1407 - Costs to be borne by the state
- § 1408 - Guardians ad litem; expense reimbursement
- § 1431 - Fees in supreme, superior, district, family, and environmental courts
- § 1432 - Repealed. 1989, No. 221 (Adj. Sess.), § 21(b)
- § 1433 - Exemption of state from payment of fees
- § 1434 - Probate courts
- § 1435 - Repealed. 1981, No. 33, § 3.
- § 1436 - Fee for certification of appointment as notary public
- § 1471 - Taxation of costs
- § 1472 - Plaintiff's travel
- § 1473 - Repealed. 1969, No. 131, § 36, eff. April 23, 1969.
- § 1474 - Taxable costs in district courts
- § 1475 - 1475 Repealed. 1969, No. 131, § 36, eff. April 23, 1969.
- § 1476 - Repealed. 1977, No. 190 (Adj. Sess.).
- § 1511 - Grand and petit jurors in superior and district court
- § 1512 - When per diem allowed
- § 1513 - -Excused jurors
- § 1514 - Board and lodging of jurors
- § 1515 - 1515 Repealed. 1987, No. 222 (Adj. Sess.), § 2.
- § 1516 - 1516, 1517. Repealed. 1977, No. 190 (Adj. Sess.).
- § 1518 - Town grand jurors
- § 1519 - -When fee not allowed
- § 1551 - Attendance fees
- § 1552 - -Criminal causes
- § 1553 - Witness certificates for bill of costs
- § 1554 - 1554, 1555. Repealed. 1991, No. 245 (Adj. Sess.), § 94(b)(3).
- § 1556 - Witnesses before general assembly
- § 1557 - -Payment
- § 1558 - Persons cited before probate court
- § 1559 - Compensation of law enforcement officers for attendance at proceedings
- § 1591 - Sheriffs and other officers
- § 1592 - Repealed. 1993, No. 227 (Adj. Sess.), § 21.
- § 1593 - Service without the state
- § 1594 - Repealed. 1991, No. 257 (Adj. Sess.), § 9.
- § 1595 - Mileage in criminal causes
- § 1596 - Fees forbidden
- § 1597 - Returns
- § 1631 - Trustees' fees
- § 1632 - Costs allowed trustee
- § 1633 - Appraisers of attached or replevied property
- § 1634 - Per diem for appraisers
- § 1635 - 1635 Repealed. 1959, No. 328 (Adj. Sess.), § 35(j).
- § 1636 - Repealed. 1967, No. 345 (Adj. Sess.), § 32, eff. April 1, 1969.
- § 1637 - Commissioners of jail delivery
- § 1671 - Town clerk
- § 1672 - Town treasurer's fee for receiving taxes
- § 1673 - Repealed. 1979, No. 177 (Adj. Sess.), § 3.
- § 1674 - Delinquent tax commission and collection costs
- § 1675 - Fence viewers
- § 1676 - Inspector of lumber, shingles and wood
- § 1677 - Weigher of coal
- § 1678 - Impounders and poundkeepers
- § 1679 - Persons taking up estrays
- § 1680 - Tree warden
- § 1681 - Building inspector
- § 1711 - County clerks
- § 1712 - Town clerks
- § 1713 - Repealed. 1975, No. 16, § 1, eff. March 21, 1975.
- § 1714 - Burial certificates
- § 1715 - Vital records search
- § 1751 - Fees when not otherwise provided
- § 1752 - Tax appeals
- § 1753 - Inquests
- § 1754 - Entry and detainer
- § 1755 - Travel expenses in causes tried before auditors, etc.
- § 1756 - 1756, 1757. Repealed. 1977, No. 190 (Adj. Sess.).
- § 1758 - Masters, auditors, referees, and commissioners
- § 1759 - Notaries public
- § 1760 - Fees of county clerks for index of deeds and index of records
- § 1761 - Supervisors of unorganized towns and gores
- § 1762 - Miscellaneous fees
- § 1763 - Stenographic services; transcripts
- Chapter 101 - CONSTRUCTION (Contains: §§ 3001 – 3007)
- Chapter 103 - DEPARTMENT OF TAXES; COMMISSIONER OF TAXES (Contains: §§ 3101 – 3262)
- § 3101 - Powers and duties of commissioner
- § 3102 - Confidentiality of tax records
- § 3103 - 3103-3105. Repealed. 1987, No. 243 (Adj. Sess.), § 70, eff. June 13, 1988.
- § 3106 - 3106, 3107. Repealed. 1961, No. 217, § 10, eff. July 13, 1961.
- § 3108 - Establishment of interest rate
- § 3109 - Sheriffs and collection agencies; contracts for the collection of taxes; the use of bank or credit cards for the payment of delinquent taxes
- § 3109a - Repealed. 2003, No. 70 (Adj. Sess.), § 32, eff. March 1, 2004.
- § 3110 - Payments by credit card
- § 3111 - Internal revenue service charges
- § 3112 - Allocation of payments
- § 3113 - Requirement for obtaining license, governmental contract, or employment
- § 3113a - Abandoned property; satisfaction of tax liabilities
- § 3114 - Bonding requirements
- § 3115 - Omitted.
- § 3201 - Administration of taxes
- § 3202 - Interest and penalties
- § 3203 - Notice of deficiencies; assessment of penalties and interest; denial of refund
- § 3204 - Processing fee
- § 3260 - Bulk sales
- § 3261 - [Reserved for future use]
- § 3262 - Lien fees; service of process costs
- Chapter 121 - GENERAL PROVISIONS (Contains: §§ 3401 – 3486)
- § 3401 - Powers and duties of director
- § 3402 - Director to collect data
- § 3403 - Repealed. 1995, No. 178 (Adj. Sess.), § 426, eff. May 22, 1996.
- § 3404 - CAPTAP fees
- § 3405 - 3405-3408. Repealed. 1975, No. 118, § 91, eff. July 1, 1975.
- § 3409 - Preparation of property maps
- § 3410 - Maintenance of duplicate property records
- § 3411 - Powers of the property valuation and review division
- § 3412 - Annual report
- § 3431 - Lister's oath
- § 3432 - Duties of listers
- § 3433 - Duties upon taking up inventories
- § 3434 - Meetings for instruction
- § 3435 - Listers to attend meetings for instructions
- § 3436 - Assessment education
- § 3461 - Report by village clerk
- § 3462 - Repealed. 2001, No. 63, § 283(c).
- § 3463 - Repealed. 2009, No. 33, § 83(m)(7).
- § 3464 - Failure to file reports
- § 3465 - Public records, CAPTAP
- § 3481 - Definitions
- § 3482 - Property listed at one percent
- § 3483 - False statement, perjury
- § 3484 - Furnishing names to listers
- § 3485 - Records to be kept relating to deeds and mortgages
- § 3486 - Repealed. 1971, No. 41, § 2, eff. April 7, 1971.
- Chapter 123 - HOW, WHERE, AND TO WHOM PROPERTY IS TAXED (Contains: §§ 3601 – 3709)
- § 3601 - Omitted.
- § 3602 - Manufacturing machinery
- § 3602a - Facilities used in the generation, transmission or distribution of electric power
- § 3603 - Construction equipment
- § 3604 - Mines and quarries
- § 3605 - Water rights
- § 3606 - Standing timber
- § 3607 - Orchard lands
- § 3607a - Barns, silos and other farm structures
- § 3608 - Buildings on leased land
- § 3609 - Perpetual or redeemable leases
- § 3610 - Taxation of perpetual leased lands
- § 3611 - Assessment against state easements for flood control projects
- § 3612 - -Owner's improvements
- § 3613 - -Appeal
- § 3614 - Property on federal land
- § 3615 - 3615, 3616. Repealed. 1979, No. 203 (Adj. Sess.), § 5, eff. May 7, 1980.
- § 3617 - Repealed. 1991, No. 203 (Adj. Sess.), § 1, eff. May 27, 1992.
- § 3618 - Business personal property
- § 3619 - Time-share projects
- § 3620 - Electric utility poles, lines and fixtures
- § 3651 - General rule
- § 3652 - Mortgagor deemed owner
- § 3653 - Unoccupied and owner unknown
- § 3654 - Undivided estate of deceased person
- § 3655 - Facilities not within town limits
- § 3656 - 3656 Repealed. 1997, No. 60, § 55.
- § 3657 - 3657, 3658. Repealed. 1979, No. 203 (Adj. Sess.), § 5, eff. May 7, 1980.
- § 3659 - Municipal lands
- § 3660 - Repealed. 1997 (Adj. Sess.), No. 71, § 22, eff. Jan. 1, 1998.
- § 3691 - General rule
- § 3692 - Taxation of boats, outboard motors and trailer coaches
- § 3701 - Definitions
- § 3702 - Payment of grants authorized
- § 3703 - Grant formula
- § 3704 - Determination of assessed values; appeal
- § 3705 - Adjusted municipal grand list and adjusted municipal tax rate
- § 3706 - Payment to municipalities
- § 3707 - Rules
- § 3708 - Payments in lieu of taxes for lands held by the agency of natural resources
- § 3709 - Pilot special fund
- Chapter 124 - AGRICULTURAL AND FOREST LANDS (Contains: §§ 3751 – 3776)
- § 3751 - Statement of purpose
- § 3752 - Definitions
- § 3753 - Current use advisory board; members; chair
- § 3754 - Powers and duties of board
- § 3755 - Eligibility for use value appraisals
- § 3756 - Qualification for use value appraisal
- § 3757 - Land use change tax
- § 3758 - Appeals
- § 3759 - Repealed. 1995, No. 178 (Adj. Sess.), § 291(1).
- § 3760 - Payment to municipalities
- § 3761 - Notice to property taxpayers
- § 3762 - Repealed. 1995, No. 178 (Adj. Sess.) § 291(3).
- § 3763 - Public records
- § 3763a - Repealed. 2003, No. 70 (Adj. Sess.), § 35, eff. March. 1, 2004.
- § 3764 - 3764 Repealed. 1995, No. 178 (Adj. Sess.), § 291(4).
- § 3765 - Repealed. 1995, No. 178 (Adj. Sess.), § 291(5).
- § 3766 - Repealed. 1995, No. 178 (Adj. Sess.), § 291(6).
- § 3767 - Repealed. 1995, No. 178 (Adj. Sess.), § 291(7).
- § 3768 - Repealed. 1995, No. 178 (Adj. Sess.), § 291(8).
- § 3769 - Repealed. 1995, No. 178 (Adj. Sess.), § 291(9).
- § 3770 - Repealed. 1995, No. 178 (Adj. Sess.), § 291(10).
- § 3771 - Repealed. 1995, No. 178 (Adj. Sess.), § 291(11).
- § 3772 - Repealed. 1995, No. 178 (Adj. Sess.), § 291(12).
- § 3773 - Repealed. 1995, No. 178 (Adj. Sess.), § 291(13).
- § 3774 - Repealed. 1995, No. 178 (Adj. Sess.), § 291(14).
- § 3775 - Repealed. 1995, No. 178 (Adj. Sess.), § 291(15).
- § 3776 - Fee hunting prohibition
- Chapter 125 - EXEMPTIONS (Contains: §§ 3801 – 3849)
- § 3801 - Omitted.
- § 3802 - Property tax
- § 3803 - Exemptions from local taxation
- § 3831 - College, university or fraternity property
- § 3832 - Public, pious and charitable uses
- § 3833 - Repealed. 1979, No. 203 (Adj. Sess.), § 5, eff. May 7, 1980.
- § 3834 - Factories; quarries; mines
- § 3835 - -Reporting exemption
- § 3836 - Homes and dwellings
- § 3837 - Airports
- § 3838 - Hotels
- § 3839 - Repealed. 1995, No. 169 (Adj. Sess.), § 7(a), eff. May 15, 1996.
- § 3840 - Charitable and fraternal organizations
- § 3841 - 3841 Repealed. 1995, No. 169 (Adj. Sess.), § 7(b), eff. May 15, 1996.
- § 3842 - Repealed. 1995, No. 169 (Adj. Sess.), § 7(c), eff. May 15, 1996.
- § 3843 - Housing projects for low and moderate income occupants
- § 3844 - Repealed. 2007, No. 190 (Adj. Sess.), § 7, eff. May 1, 2008.
- § 3845 - Alternate energy sources
- § 3846 - Farmland appraisal contracts
- § 3847 - Neighborhood housing improvement programs
- § 3848 - Inventory tax; local option
- § 3849 - Business personal property; local option
- Chapter 127 - QUADRENNIAL APPRAISAL OF REAL ESTATE (Contains: §§ 3901 – 3941)
- Chapter 129 - GRAND TAX LISTS (Contains: §§ 4001 – 4342)
- § 4001 - Inventory forms
- § 4002 - -Oath
- § 4003 - Distribution of inventories
- § 4004 - Return of inventories by individuals
- § 4005 - Return by corporations, estates or fiduciaries
- § 4006 - Failure to return inventory
- § 4007 - Final disposition of inventories
- § 4008 - Wilful destruction
- § 4009 - Examination of inventories
- § 4010 - Inventories in unorganized towns and gores
- § 4041 - Examination of property; appraisal
- § 4041a - Reappraisal
- § 4042 - 4042, 4043. Repealed. 1957, No. 219, § 4, eff. July 1, 1961.
- § 4044 - Appraisal of personalty on April 1
- § 4045 - Appraisal on other than April 1
- § 4046 - -Notice
- § 4047 - -Amending tax list
- § 4048 - Evaluating real estate of nonresidents
- § 4049 - Appraisal of orchard lands
- § 4050 - Appraisal in unorganized towns and gores
- § 4051 - -Basis for appraisals
- § 4052 - Contract appraisals; certification
- § 4081 - Procedure when inventory properly completed
- § 4082 - Taxpayer's grand list
- § 4083 - Repealed. 1957, No. 219, § 4, eff. July 1, 1961.
- § 4084 - Procedure upon failure to return correct inventory
- § 4085 - Notice to taxpayers on nonreturn of inventory
- § 4086 - Omissions in inventory
- § 4087 - Notice to taxpayer of list prepared under preceding section
- § 4088 - -Contents
- § 4111 - Abstracts of individual lists
- § 4112 - Legalizing defective or invalid abstracts
- § 4113 - Certificate to amended abstract
- § 4114 - Certificate of clerk
- § 4115 - Notice by listers
- § 4116 - Notices posted and published; mail to nonresidents
- § 4151 - Grand list of town
- § 4152 - -Contents
- § 4153 - Repealed. 1995, No. 169 (Adj. Sess.), § 10, eff. May 15, 1996.
- § 4154 - Endorsement of time of reception
- § 4154a - State-owned land
- § 4155 - Certificate and attestation-No appeal or suit pending
- § 4156 - -After appeal and suit determined
- § 4157 - -Effect of such certificate
- § 4158 - Loss or destruction of grand list
- § 4159 - Unorganized towns and gores
- § 4181 - Form and deposit of abstract
- § 4182 - False abstracts
- § 4183 - Certification by clerk
- § 4184 - -Neglect
- § 4185 - Repealed. 2001, No. 63, § 283(c), eff. July 1, 2003.
- § 4186 - Repealed. 2007, No. 190 (Adj. Sess.), § 9, eff. June 6, 2008.
- § 4221 - Time and notice of hearings
- § 4222 - Procedure
- § 4223 - Evidence; voluntary payment
- § 4224 - Amendment; certificate; notice
- § 4261 - Correcting omission from grand list
- § 4262 - Legalizing defective or invalid grand list
- § 4263 - -Listers' certificate
- § 4264 - -Clerk's certificate
- § 4265 - -When grand list not filed within time
- § 4301 - Basis for county taxes
- § 4302 - 4302 Repealed. 1999, No. 49, § 6(a), eff. June 2, 1999.
- § 4303 - Repealed. 1999, No. 49, § 6(b), eff. June 2, 1999.
- § 4304 - Fire district list
- § 4341 - Generally
- § 4342 - Extensions by the director
- Chapter 131 - APPEALS (Contains: §§ 4401 – 4469)
- § 4401 - 4401, 4402. Repealed. 1957, No. 219, § 4, eff. July 1, 1961.
- § 4403 - Appeal from appraisal made other than on April 1
- § 4404 - Appeals from listers as to grand list
- § 4405 - -Oath
- § 4406 - Omitted.
- § 4407 - Appeal from proceedings to correct abstracts
- § 4408 - Hearing by board
- § 4409 - - Certification of changes
- § 4410 - -When no appeal taken
- § 4411 - Modifying grand list to conform with results of an appeal
- § 4441 - 4441 Repealed. 1969, No. 253 (Adj. Sess.), § 3.
- § 4442 - Repealed. 1959, No. 158, § 5, eff. May 5, 1959.
- § 4443 - 4443-4451. Repealed. 1969, No. 253 (Adj. Sess.), § 3.
- § 4452 - Valuations
- § 4453 - -4460. [Reserved for future use]
- § 4461 - Time and manner of appeal
- § 4462 - Repealed. 1999, No. 49, § 46, eff. June 2, 1999.
- § 4463 - Objections to appeal
- § 4464 - -Withdrawal of appeal
- § 4465 - Appointment of appraiser; oath; pay
- § 4466 - Conduct of appeal before appraiser
- § 4467 - Determination of appeal
- § 4468 - Transmission and record of determination
- § 4469 - Tax credit upon successful appeal
- Chapter 133 - ASSESSMENT AND COLLECTION OF TAXES (Contains: §§ 4601 – 5295)
- § 4601 - Taxes to be uniformly assessed
- § 4602 - List upon which taxes are assessed
- § 4603 - Taxes assessed on defective list
- § 4604 - Assessment on corrected or amended list
- § 4605 - Assessment when appraisal on other than April 1
- § 4606 - Apportionment of assessment on transfer
- § 4607 - Effect of irregularities
- § 4608 - Resident ownership ratio
- § 4609 - Military personnel penalty and interest exemption
- § 4641 - Liability for mistakes in the tax bill
- § 4642 - Indemnification
- § 4643 - Vacation of office upon failure to post additional bond
- § 4644 - -Collector's duty on vacancy
- § 4645 - -Successor's powers
- § 4646 - Duty to pay over collections
- § 4647 - Collector to direct application
- § 4671 - Delivery of tax bill to successor
- § 4672 - Liability of collector upon removal
- § 4673 - Successor's powers
- § 4674 - Disability of collector
- § 4675 - Death of delinquent collector
- § 4691 - Collector's liability generally
- § 4692 - Extent against delinquent collector
- § 4693 - Appeal-Procedure
- § 4694 - -Bond by collector
- § 4695 - Superior court's jurisdiction
- § 4696 - Distraint of collector's property
- § 4697 - Distraint by copy
- § 4698 - Excess realized on extent
- § 4699 - Discharge of imprisoned collector
- § 4700 - 4700, 4701. Omitted.
- § 4702 - Collection enjoined, time not reckoned
- § 4731 - Collection of state and county taxes
- § 4732 - Instructions on tax warrants
- § 4733 - Repealed. 2003, No. 122 (Adj. Sess.), § 294c.
- § 4734 - County treasurer's powers
- § 4735 - Extent against town
- § 4736 - -Owner of property taken may recover over
- § 4737 - Extent against sheriff
- § 4738 - High bailiff's liability
- § 4739 - Tax to satisfy extent
- § 4771 - Warrant for collection of taxes
- § 4772 - Notice to taxpayers
- § 4773 - Date and method of payment; discount
- § 4774 - Discount allowed
- § 4791 - Tax bills delivered to treasurer
- § 4792 - Notice to taxpayers
- § 4793 - Warrant against delinquents
- § 4794 - -Omissions
- § 4795 - Repealed. 1993, No. 68, § 5.
- § 4796 - Absconding taxpayers
- § 4797 - Taxes based on an amended or corrected grand list
- § 4798 - -Warrants
- § 4799 - Hiring tax collector
- § 4821 - Procedure
- § 4822 - Limitation on action to recover tax paid under protest
- § 4841 - Collection delegated
- § 4842 - Notice to taxpayer
- § 4843 - Collection fees
- § 4871 - Article in warning
- § 4872 - Installment dates; discounts
- § 4873 - Interest on installments
- § 4874 - Delivery to collector of list of delinquents
- § 4875 - Absconding taxpayers
- § 4876 - Manner of collection
- § 4877 - Lien on real estate
- § 4878 - Effect on powers of tax collectors
- § 4911 - Forms of writs
- § 4912 - Warrant to be issued by a district judge for the collection of town and other taxes
- § 4913 - Warrant to be issued by treasurer of a town for collection of town and other taxes
- § 4914 - Judge's order for the assessment of a county tax
- § 4961 - Assessment of tax
- § 4962 - Tax bills delivered to the director of taxes; contents
- § 4963 - Warrants for collection of tax
- § 4964 - List on which county tax assessed
- § 4965 - County tax transmitted
- § 4966 - Supervisor's duties and powers
- § 4967 - Transmission of taxes to director
- § 4968 - Recording sale of real estate
- § 4969 - Tax stabilization contracts
- § 4981 - Assessment of tax
- § 4982 - Salary and expenses of supervisor and board of governors
- § 4983 - Repealed. 1999, No. 139 (Adj. Sess.), § 3, eff. May 18, 2000.
- § 4984 - County tax transmitted to supervisor
- § 4985 - Tax stabilization contracts
- § 5011 - Omitted.
- § 5012 - Repealed. 1977, No. 118 (Adj. Sess.), § 12, eff. Feb. 3, 1978 for tax years beginning Jan. 1, 1978.
- § 5013 - 5013-5023. Omitted.
- § 5061 - Force and effect of lien
- § 5071 - Filing and notice of lien
- § 5072 - Nature and effect of lien
- § 5073 - Form of lien
- § 5074 - Sales in fraud of lien
- § 5075 - Foreclosure of lien
- § 5076 - Sale and discharge of lien
- § 5077 - Duly recorded liens
- § 5078 - Fees for recording liens and discharge thereof
- § 5079 - Sale or transfer of mobile homes; collection of taxes
- § 5091 - 5091-5093. Omitted.
- § 5131 - Supervision by director
- § 5132 - Conferences; bulletins; forms
- § 5133 - Meetings of tax collectors
- § 5134 - Failure to attend meetings; compensation
- § 5135 - Returns to director
- § 5136 - Interest on overdue taxes
- § 5137 - Recording delinquent payments
- § 5138 - Power of collector as to delinquent taxes
- § 5139 - Collection of taxes by sheriff
- § 5140 - Collection from estate of deceased
- § 5141 - Collection from earnings of municipal employees
- § 5142 - Delinquent taxes; interest and collection fees
- § 5161 - Omitted.
- § 5162 - List of delinquent taxpayers
- § 5163 - -Certification
- § 5164 - -Penalties
- § 5165 - Report of delinquent taxes to director
- § 5166 - Report of payments to director
- § 5167 - Reporting method of collection to director
- § 5191 - Property subject to distraint
- § 5192 - Distraint by copy
- § 5193 - Sale on distraint
- § 5194 - Repealed. 1979, No. 21.
- § 5221 - Commencement of action; disqualifications
- § 5222 - Taxes collectible by action
- § 5223 - Recognizance requirement
- § 5224 - Trustee process
- § 5225 - Repealed. 1971, No. 185 (Adj. Sess.), § 237, eff. March 29, 1972.
- § 5226 - Presumption of lawful assessment
- § 5227 - Judge not disqualified
- § 5251 - Definitions
- § 5252 - Levy and notice of sale
- § 5253 - Form of advertisement and notice of sale
- § 5254 - Sale of realty
- § 5255 - Report of sale; form
- § 5256 - Sale of lands subject to lease
- § 5257 - Sale of realty to satisfy personal property taxes
- § 5258 - Fees and costs allowed after warrant and levy recorded
- § 5259 - Municipality may acquire land on tax sale
- § 5260 - Redemption
- § 5261 - Deed by collector
- § 5262 - Recording lands not redeemed
- § 5263 - Limitation of actions against grantee in possession
- § 5291 - Disputing validity of tax
- § 5292 - Filing of taxpayer's objections
- § 5293 - Time limitation on assertion of defenses by taxpayer
- § 5294 - Time limitations on actions or suits by taxpayer
- § 5295 - Construction of limitation period
- Chapter 135 - EDUCATION PROPERTY TAX (Contains: §§ 5401 – 5412)
- Chapter 151 - INCOME TAXES (Contains: §§ 5811 – 5954)
- § 5811 - Definitions
- § 5812 - Income taxation of parties to a civil union
- § 5813 - 5813 Repealed. 1991, No. 186 (Adj. Sess.), § 8(a), eff. May 7, 1992.
- § 5814 - Repealed. 1991, No. 186 (Adj. Sess.), § 8(b), eff. May 7, 1992.
- § 5815 - Repealed. 1987, No. 278 (Adj. Sess.), § 4, eff. June 21, 1988.
- § 5816 - Repealed. 1991, No. 186 (Adj. Sess.), § 3(b), eff. May 7, 1992.
- § 5817 - Repealed. 1991, No. 186 (Adj. Sess.), § 8(c), eff. May 7, 1992.
- § 5818 - Repealed. 1991, No. 186 (Adj. Sess.), § 8(d), eff. May 7, 1992.
- § 5819 - Inconsistent provisions
- § 5820 - Purpose
- § 5821 - Name of tax
- § 5822 - Tax on income of individuals, estates, and trusts
- § 5823 - Vermont income of individuals, estates and trusts
- § 5824 - Adoption of federal income tax laws
- § 5825 - Credit for taxes paid to other states and provinces
- § 5825a - Credit for Vermont higher education investment plan contributions
- § 5826 - Credit for income from commercial film production
- § 5827 - Repealed. 1989, No. 119, § 23(b), eff. June 22, 1989.
- § 5828 - Mobile home park sale; capital gain credit
- § 5828a - Repealed. 1991, No. 32, § 7, eff. May 18, 1991.
- § 5828b - Earned income tax credit
- § 5828c - Low-income child and dependent care credit
- § 5829 - 5829 Repealed. 1993, No. 210 (Adj. Sess.), § 40, eff. Jan. 1, 1994.
- § 5830 - Repealed. 1977, No. 116 (Adj. Sess.), eff. Jan. 27, 1978.
- § 5830a - Interest tax
- § 5830b - Tax credits; entrepreneurs' seed capital fund
- § 5830c - Tax credits; charitable investments in housing
- § 5830d - Deferral of income taxation; combat zone duty
- § 5831 - Name of tax
- § 5832 - Tax on income of corporations
- § 5832a - Digital business entity franchise tax
- § 5833 - Allocation and apportionment of income
- § 5834 - Computation of gains and losses
- § 5835 - Construction of subchapter
- § 5836 - Franchise tax on financial institutions
- § 5837 - Repealed. 2003, No. 152 (Adj. Sess.), § 8.
- § 5838 - Digital business entity election
- § 5841 - Requirement and rate of withholding
- § 5842 - Return and payment of withheld taxes
- § 5843 - Failure to account; maintenance of trust account
- § 5844 - Liability; penalty; trust for the state
- § 5845 - 5845 Repealed. 1991, No. 186 (Adj. Sess.), § 8(e), eff. May 7, 1992.
- § 5846 - Repealed. 1991, No. 186 (Adj. Sess.), § 8(f), eff. May 7, 1992.
- § 5847 - Withholding on sales or exchanges of real estate
- § 5851 - Definitions
- § 5852 - Payment of estimated income tax
- § 5853 - 5853, 5854. Repealed. 1989, No. 119, § 6, eff. June 22, 1989.
- § 5855 - Payments as tax liability
- § 5856 - Declaration of estimated tax
- § 5857 - Filing dates
- § 5858 - Payment dates
- § 5859 - Assessment date, penalties, interest
- § 5861 - Returns by individuals, trusts and estates
- § 5861a - Returns by partnerships
- § 5862 - Returns by corporations
- § 5862a - Nongame wildlife account checkoff
- § 5862b - Children's trust fund account checkoff
- § 5862c - Vermont campaign fund add-on
- § 5862d - Filing of federal form 1099
- § 5863 - Additional returns
- § 5864 - Failure to file a return; petition and computation of tax
- § 5865 - Repealed. 1991, No. 186 (Adj. Sess.), § 8(g), eff. May 7, 1992.
- § 5866 - Supplemental information; changes in federal tax liability or taxable income
- § 5867 - Form and verification of returns
- § 5868 - Extension of time for filing of returns
- § 5869 - Repealed. 1997, No. 156 (Adj. Sess.), § 37.
- § 5870 - Reporting use tax on individual income tax returns
- § 5871 - Payments by individuals, trusts, and estates
- § 5872 - Payment by corporations
- § 5873 - Extension of time for payment
- § 5874 - Method of payment
- § 5875 - Repealed. 1997, No. 156 (Adj. Sess.), § 37.
- § 5881 - Repealed. 1997, No. 156 (Adj. Sess.), § 37.
- § 5882 - Time limitation on notices of deficiency and assessment of penalty and interest
- § 5883 - Determination of deficiency, refund, penalty, or interest
- § 5884 - Refunds; petitions for refunds
- § 5885 - Procedure for hearings by commissioner; appeals
- § 5886 - Payment and collection of deficiencies and assessments; jeopardy notices
- § 5887 - Remedy exclusive; determination final
- § 5888 - Determination of taxable income and income tax liability under the laws of the United States
- § 5891 - Tax a debt to the state
- § 5892 - Action to collect taxes; limitations
- § 5893 - Levy for nonpayment
- § 5894 - Liability for failure or delinquency
- § 5895 - Tax liability as property lien
- § 5901 - Consent to use or disclosure of information
- § 5902 - Persons preparing returns
- § 5903 - Exceptions
- § 5910 - Definitions; federal conformity
- § 5911 - Taxation of an S corporation and its shareholders
- § 5912 - Characterization of income
- § 5913 - Part-year residence
- § 5914 - Returns and mandatory payments
- § 5915 - Minimum tax
- § 5916 - Tax credits
- § 5920 - Returns and mandatory payments
- § 5921 - Minimum tax
- § 5922 - Financial services development tax credit
- § 5923 - 5923, 5924. Omitted.
- § 5925 - Definitions
- § 5926 - Repealed. 2005, No. 75, § 16, eff. June 23, 2005.
- § 5927 - 5927, 5928. Repealed. 2005, No. 75, § 16, eff. June 23, 2005.
- § 5929 - Repealed. 2005, No. 94 (Adj. Sess.), § 5, eff. March 8, 2006.
- § 05930AA - Definitions
- § 05930BB - Eligibility and administration
- § 05930CC - Downtown and village center program tax credits
- § 05930DD - Claims; availability
- § 05930EE - Limitations
- § 05930FF - Recapture
- § 05930II - Research and development tax credit
- § 5930 - Repealed. 2005, No. 94 (Adj. Sess.), § 5, eff. March 8, 2006.
- § 5930a - Vermont economic progress council
- § 5930b - Vermont employment growth incentive
- § 5930c - Economic advancement payroll tax credit
- § 5930d - Economic advancement research and development tax credit
- § 5930e - Workforce development incentive tax credit
- § 5930f - Vermont export tax incentive
- § 5930g - Capital investment tax credit
- § 5930h - Carry-forward, carry-back, and recapture for substantial curtailment of trade orbusiness
- § 5930i - Credit allocation
- § 5930j - Repealed. 2005, No. 184 (Adj. Sess.), § 16.
- § 5930k - High-tech growth incentives
- § 5930n - Repealed. 2005, No. 183 (Adj. Sess.), § 16(b).
- § 5930p - 5930p-5930r. Repealed. 2005, No. 183 (Adj. Sess.), § 16(b).
- § 5930t - Repealed. 2005, No. 207 (Adj. Sess.), § 12, eff. May 31, 2006.
- § 5930u - Tax credit for affordable housing
- § 5930v - Angel venture capital credit
- § 5930w - Economic advancement sustainable technology research and development tax credit
- § 5930x - Economic advancement sustainable technology export tax credit
- § 5930y - Wood products manufacture tax credit
- § 5930z - Pass-through of federal energy credit for corporations
- § 5931 - Short title
- § 5932 - Definitions
- § 5933 - Collection of debts through setoff
- § 5934 - Procedure for setoff
- § 5935 - Joint returns
- § 5936 - Hearing procedure
- § 5937 - Priorities in claims to setoff
- § 5938 - Collection assistance fees
- § 5939 - Confidentiality exemption; nondisclosure
- § 5940 - Rules and regulations
- § 5941 - Procedure for setoff of court judgments
- § 5951 - Definitions; general provisions
- § 5952 - Imposition of tax
- § 5953 - Exemptions
- § 5954 - Filing of return and payment of tax
- Chapter 153 - PROPERTY TAX REBATES AND CREDITS (Contains: §§ 5961 – 5961)
- Chapter 154 - HOMESTEAD PROPERTY TAX INCOME SENSITIVITY ADJUSTME (Contains: §§ 6061 – 6074)
- Chapter 185 - INTERSTATE ARBITRATION OF DEATH TAXES (Contains: §§ 7101 – 7111)
- Chapter 187 - INTERSTATE COMPROMISE OF DEATH TAXES (Contains: §§ 7201 – 7203)
- Chapter 189 - UNIFORM ESTATE TAX APPORTIONMENT ACT (Contains: §§ 7301 – 7309)
- Chapter 190 - ESTATE AND GIFT TAXES (Contains: §§ 7401 – 7497)
- § 7401 - Purpose
- § 7402 - Definitions
- § 7403 - Repealed. 1987, No. 278 (Adj. Sess.), § 4, eff. June 21, 1988.
- § 7411 - 7411-7418. Repealed. 1979, No. 140 (Adj. Sess.), § 2, eff. date, see note below.
- § 7441 - Name of tax
- § 7442 - Repealed. 1979, No. 140 (Adj. Sess.), § 3, eff. date, see note below.
- § 7442a - Imposition of a Vermont estate tax and rate of tax
- § 7443 - Estate tax reduction for estate of a farmer
- § 7444 - Return by executor
- § 7445 - Copies of federal estate tax returns to be filed
- § 7446 - When returns to be filed
- § 7447 - When tax payable
- § 7448 - Extension of time for payment
- § 7449 - Register of probate to send commissioner notice of estate
- § 7450 - Powers and duties of executor or administrator appointed for nonresident
- § 7451 - Appointment of resident administrator for nonresident's estate
- § 7452 - Personal liability of recipient of property; effect of transfer of property to bona fide purchaser, etc.
- § 7453 - Reimbursement of person other than executor paying tax
- § 7454 - Discharge of executor; income tax clearance; notice of proceedings in court
- § 7455 - -7459. Reserved for future use
- § 7460 - Generation-skipping transfers
- § 7470 - Administration of chapter
- § 7471 - Regulations
- § 7472 - Abatement of tax liabilities
- § 7473 - Allocation of payments
- § 7474 - Inconsistent provisions
- § 7475 - Adoption of federal estate and gift tax laws
- § 7476 - Additional returns
- § 7477 - Failure to file a return; petition and computation of tax
- Chapter 201 - AMUSEMENT MACHINES (Contains: §§ 7501 – 7501)
- Chapter 203 - AUCTIONEERS (Contains: §§ 7601 – 7601)
- Chapter 205 - CIGARETTES AND TOBACCO PRODUCTS (Contains: §§ 7701 – 7823)
- Chapter 207 - COPYRIGHTED COMPOSITIONS (Contains: §§ 7901 – 7901)
- Chapter 209 - CORPORATION FEES (Contains: §§ 8001 – 8001)
- Chapter 211 - CORPORATION TAXES (Contains: §§ 8101 – 8557)
- Chapter 213 - ELECTRICAL ENERGY (Contains: §§ 8601 – 8663)
- Chapter 215 - FORTUNE TELLERS (Contains: §§ 8701 – 8701)
- Chapter 217 - GASOLINE AND OTHER MOTOR FUELS (Contains: §§ 8801 – 8871)
- Chapter 219 - MOTOR VEHICLE PURCHASE AND USE TAX (Contains: §§ 8901 – 8923)
- Chapter 221 - ITINERANT PHOTOGRAPHERS (Contains: §§ 9001 – 9001)
- Chapter 223 - ITINERANT VENDORS (Contains: §§ 9101 – 9101)
- Chapter 225 - MEALS AND ROOMS TAX (Contains: §§ 9201 – 9281)
- Chapter 227 - PEDDLERS (Contains: §§ 9401 – 9401)
- Chapter 229 - PRIVATE DETECTIVES (Contains: §§ 9501 – 9501)
- Chapter 230 - TAX ON TRANSFERORS OF NURSING HOMES (Contains: §§ 9530 – 9535)
- Chapter 231 - PROPERTY TRANSFER TAX (Contains: §§ 9601 – 9618)
- Chapter 233 - SALES AND USE TAX (Contains: §§ 9701 – 9819)
- Chapter 235 - SHOWS AND CONCESSIONS (Contains: §§ 9901 – 9901)
- Chapter 236 - TAX ON GAINS FROM THE SALE OR EXCHANGE OF LAND (Contains: §§ 10001 – 10011)
- Chapter 237 - TAX ON HAZARDOUS WASTE (Contains: §§ 10101 – 10113)
- Chapter 239 - GAMES OF CHANCE (Contains: §§ 10201 – 10208)
- Chapter 241 - HEALTH IT-FUND (Contains: §§ 10301 – 10302)