Vermont § 3209 - Tax Computer System Modernization Fund
Full text of Vermont Vermont Statutes Online § 3209 — Tax Computer System Modernization Fund, with citation guidance and answers to common questions.
§ 3209. Tax Computer System Modernization Fund
- (a) The Tax Computer System Modernization Fund #21909, as established in the State Treasury
per 2007 Acts and Resolves No. 65, Sec. 282 as amended, is a special fund to support
information technology improvements and initiatives of the Department of Taxes. Balances
in the Fund shall be administered by the Department of Taxes and used exclusively
for the purposes prescribed in subsection (c) of this section. Balances in the Fund
at the end of each fiscal year shall be carried forward and remain part of the Fund.
Interest earned by the Fund shall be deposited into the Fund. (b) The Fund shall receive annual transfers from the General Fund and the Education Fund
in amounts not to exceed 0.21 percent of total revenue collected in the prior fiscal
year by the Department of Taxes. The fund may receive other receipts as directed or
authorized by the General Assembly. (c) The Fund shall be used for the development, implementation, enhancement, and maintenance
of information technology systems and services for the administration of taxes and
programs administered by the Department. This shall include requests for proposal,
business requirements, analysis, implementation of new tax types, enhancements to
existing systems, and payments due to vendors of information technology systems and
services. (d) The Commissioner of Taxes shall submit an annual report on the receipts, expenditures,
and balances in the Tax Computer System Modernization Fund to the Joint Fiscal Committee
each year at or prior to the Committee’s November meeting each year. (Added 2023, No. 78, § E.111.1, eff. July 1, 2023.)
Frequently Asked Questions About Vermont § 3209
What does Vermont Statutes Online § 3209 cover?
Section 3209 ("Tax Computer System Modernization Fund") 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 § 3209?
A common citation format is "Vermont Statutes Online § 3209" (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 § 3209 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.