Vermont § 10102 - Powers of the Commissioner and Secretary

§ 10102. Powers of the Commissioner and Secretary

• (a) In addition to any other powers granted to the Commissioner and the Secretary in this
  chapter, they may: (1) adopt, amend, and repeal from time to time reasonable rules to assist in the administration
  and enforcement of this chapter; provided however, that those rules may not in any
  way alter, abridge, or condition the express terms of this chapter; (2) for cause shown, waive, reduce, or compromise any of the taxes, penalties, interest,
  or other amounts provided in this chapter; (3) delegate to any agent or employee under their supervision such powers as the Commissioner
  or Secretary may deem necessary to carry out efficiently the provisions of this chapter; (4) require any person required to pay the tax imposed by this chapter to keep detailed
  records of the description, volume, and destination of hazardous waste handled by
  such person and to furnish that information upon request to the Commissioner or Secretary;
  and (5) require the attendance of, the giving of testimony by, and the production of any books
  and records of any person believed to be liable for the payment of tax or to have
  information pertinent to any matter under investigation by the Commissioner or the
  Secretary. The fees of witnesses required to attend any hearing shall be the same
  as those allowed witnesses appearing in the Superior Court, but no fees shall be payable
  to a person charged with a tax liability under this chapter. Any Superior judge may,
  upon application of the Commissioner or the Secretary, compel the attendance of witnesses,
  the giving of testimony, and the production of books and records before the Commissioner
  or the Secretary in the same manner, to the same extent, and subject to the same penalties
  as if before a Superior Court. (b) For cause shown, the Commissioner may authorize the Secretary to calculate the tax
  liability of any person on a monthly or more frequent basis. (Added 1985, No. 70, § 7; amended 1997, No. 133 (Adj. Sess.), § 2; 2009, No. 154 (Adj. Sess.), § 220; 2021, No. 105 (Adj. Sess.), § 603, eff. July 1, 2022.)