Vermont § 3109 - Failure to file a report or pay the tax when due; penalty
Full text of Vermont Vermont Statutes Online § 3109 — Failure to file a report or pay the tax when due; penalty, with citation guidance and answers to common questions.
§ 3109. Failure to file a report or pay the tax when due; penalty
- (a) Any person who fails to file a report when due shall pay a fee of $10.00 as partial
compensation for the added administrative costs. (b) In addition to the fee prescribed in subsection (a) of this section, any person who
fails to pay any tax when due shall pay in addition to the tax interest calculated
at one and one-half percent per month on the tax from the due date, until paid. In
addition, if the taxpayer fails to pay the tax liability in full within 30 days, a
penalty equal to five percent of the outstanding tax liability for each month or portion
of a month shall be paid; provided, however, that in no event shall the amount of
the penalty imposed exceed 25 percent of the tax liability unpaid on the prescribed
date of payment. The Commissioner may remit all or any part of the penalty if he
or she is satisfied that the delay was excusable. (Added 1985, No. 207 (Adj. Sess.), § 1.)
Source: official Vermont text · Last verified 2026-08-27
Frequently Asked Questions About Vermont § 3109
What does Vermont Statutes Online § 3109 cover?
Section 3109 ("Failure to file a report or pay the tax when due; penalty") 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 § 3109?
A common citation format is "Vermont Statutes Online § 3109" (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 § 3109 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.