Vermont § 3603 - Construction equipment
Full text of Vermont Vermont Statutes Online § 3603 — Construction equipment, with citation guidance and answers to common questions.
§ 3603. Construction equipment
- (a) Construction equipment and other personal estate used in the construction or repair
of highways, dams, reservoirs, public utilities, or buildings shall be listed and
taxed on the same basis as other personal estate in the town in which it is located
on April 1. Such equipment brought into the State after April 1 and prior to December
15 of any year shall be taxed as other personal estate for that year in the town in
which it is first used for a normal full work shift. The owner or person in charge
of any equipment enumerated in this section shall, upon request of the Treasurer or
tax collector of any municipality, present evidence that it has been listed for tax
purposes in a municipality in this State. The Transportation Board and other State
agencies shall insert in all contracts for construction a term by which the contractor
agrees to pay taxes assessed under this section and section 4151 of this title. (b) Nothing in this section shall be construed to tax as personal property registered
automobiles or motor vehicles owned or used by public utilities authorized to do business
in the State in the maintenance or construction of their properties nor shall this
section be construed to amend section 3802 of this title. (Amended 1963, No. 92, §§ 1, 2, eff. May 14, 1963; 1977, No. 23, § 1, eff. March 29, 1977; 2021, No. 105 (Adj. Sess.), § 513, eff. July 1, 2022.)
Frequently Asked Questions About Vermont § 3603
What does Vermont Statutes Online § 3603 cover?
Section 3603 ("Construction equipment") 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 § 3603?
A common citation format is "Vermont Statutes Online § 3603" (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 § 3603 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.