Vermont § 10104 - Duties of Secretary and Commissioner
Full text of Vermont Vermont Statutes Online § 10104 — Duties of Secretary and Commissioner, with citation guidance and answers to common questions.
§ 10104. Duties of Secretary and Commissioner
- (a) On or before the last day of the month following each calendar quarter, the Secretary
shall calculate the amount of tax due under this chapter based on information required
to be reported on a manifest or other report during that calendar quarter and shall
supply the Commissioner with the name, address, and amount of tax owed by each person
required to pay tax for that quarter. (b) If the Secretary finds that any person has failed to report in full the description,
volume, or destination of hazardous waste required to be reported on a manifest or
other report, the Secretary may determine the person’s liability for the tax imposed
by this chapter based on any information available and shall supply the Commissioner
with such information on or before the last day of the month following the calendar
quarter in which such determination is made. (c) Upon receipt of the information supplied by the Secretary, the Commissioner shall
bill each person required to pay tax. The tax assessed under this chapter shall be
payable upon receipt of a bill from the Commissioner. (Added 1985, No. 7, § 7; amended 1997, No. 133 (Adj. Sess.), § 4.)
Source: official Vermont text · Last verified 2026-08-27
Frequently Asked Questions About Vermont § 10104
What does Vermont Statutes Online § 10104 cover?
Section 10104 ("Duties of Secretary and Commissioner") is part of the Vermont Statutes Online, the codified statutory law of Vermont. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Vermont § 10104?
A common citation format is "Vermont Statutes Online § 10104" (Vermont). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Vermont law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Vermont official source linked on this page or consult a licensed Vermont attorney.
How does Vermont § 10104 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Vermont can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Vermont.