Formal Ruling Law Reference:32 V.S.A. § 10001, 32 V.S.A. § 10005(a), 32 V.S.A. § 10005(c), 12 V.S.A. § 4528. File Formal Ruling 2008-01, Land Gains Tax Implications Based on Foreclosure Property (15.55 KB) File Format PDF Tags Land Gains Tax