Vermont § 5954 - Filing of return and payment of tax
Full text of Vermont Vermont Statutes Online § 5954 — Filing of return and payment of tax, with citation guidance and answers to common questions.
§ 5954. Filing of return and payment of tax
- (a) Every person required to pay this tax shall, on or before the 30th day of the month
following each calendar quarter, file a return with the Commissioner of Taxes and
pay the amount of tax due. The Commissioner may require a return to be filed for quarters
in which no tax is due. (b) Copies of this return shall be filed with the Secretary of Natural Resources at the
same time, or as otherwise required by the Secretary. Information filed with the Secretary
under this section shall be a public record and made available by the Agency in accordance
with the provisions of 1 V.S.A. chapter 5 without being subject to the exception created by 1 V.S.A. § 317(c)(6). (Added 1987, No. 78, § 17; amended 1995, No. 186 (Adj. Sess.), § 23, eff. May 22, 1996; 2015, No. 134 (Adj. Sess.), § 15.)
Source: official Vermont text · Last verified 2026-08-27
Frequently Asked Questions About Vermont § 5954
What does Vermont Statutes Online § 5954 cover?
Section 5954 ("Filing of return and payment of tax") 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 § 5954?
A common citation format is "Vermont Statutes Online § 5954" (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 § 5954 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.