State Codes and Statutes
Statutes > Vermont > Title-32 > Chapter-225 > 9244
§ 9244. Optional dates; extensions
The commissioner may, upon written request and for good cause shown, authorize an operator whose books and records are not kept on a calendar month basis or whose hotel or establishment for the sale of taxable meals is operated only during certain seasons of the year to file returns at other times than those specified in section 9243 of this title and in lieu of such returns, but except in the case of seasonal hotels and eating establishments, no taxpayer shall be permitted to make less than four returns during a year. The commissioner may, if he or she believes such action is necessary where collection of the tax may be in jeopardy, require an operator to file returns and pay taxes under this chapter at any time or from time to time. Except as to the time of filing and the period covered, all the provisions as to returns required by sections 9201, 9202, 9241-9243, 9271, and 9272 of this title shall be applicable to returns made under this section and a remittance for the tax due shall accompany any return filed under this section. The commissioner may, on written application and for good cause shown, extend the time for making any return required by this chapter. (Added 1959, No. 217, § 9.)
