Regulations

Please be aware that if statute has changed since the adoption of the regulation, the statute supersedes the regulation.

No. Title Effective Date
Reg. § 1.10001, §§ 1.10004-1.10008 Land Gains Tax Jul. 16, 1974, Jun. 60, 1976
Reg. § 1.5833 Allocation and Apportionment of Income Jan. 1, 1998
Reg. §1.5811(21)(B)(ii) Capital Gains Exclusion Mar.11, 2014
Reg. § 1.5811(11)(A)(i), §1.5401(7), (14), §1.6066(c) Domicile Aug. 6, 2004
Reg. § 1.5401(7) Homestead Aug. 6, 2004
Reg. §1.9741(34) Manufacturing Energy Regulation Sept. 10, 1995
Reg. §§ 1.9202-1.9203, §1.9242, § 1.9245, §1.9271 Meals and Rooms Tax Regulations Mar. 1, 2010
Reg. § 1.9601, §1.9603, §§ 1.9605-1.9607, §1.9611 Property Transfer Tax Regulations Aug. 3, 1979
Reg. §1.4041(a) Rule on Required Reappraisals  
Reg. §1.3777 Subordination of Current Use Lien Sept. 23, 2015
Reg. § 1.5862(d) Unitary Combined Reporting Jan. 1, 2006
Reg. §§ 1.9701-1.9781 Vermont Sales and Use Tax Regulations Nov. 1, 2010
Reg. Organization Organization and Rules of Procedure  

Contact Us

Commissioner Kaj Samsom
133 State Street | Montpelier, VT 05633
(802) 828-2505

Taxpayer Assistance Window
Office Hours: 7:45 a.m. - 4:30 p.m. Monday - Friday

 Call us      Email us      Find us