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2015 Annual Taxpayer Advocate Report

The Vermont Taxpayer Advocate Annual Report is required to identify problems encountered by taxpayers interacting with the Vermont Department of Taxes as well as recommend administrative and legislative actions to resolve those problems. The report shall also identify problems that affect an entire class of taxpayer or specific industry and present solutions.

2015 Vermont Tax Expenditure Report

This 2015 Vermont Tax Expenditure Report represents an evolving effort to catalogue all exemptions, exclusions, deductions, credits, preferential rates or deferral of liability as defined in 32 V.S.A. § 312 (a) applicable to the state’s major tax sources and provide an estimate of the fiscal effect for each. Tax expenditure reporting is now in its tenth year in Vermont and has been substantially modified to reflect more recent research and recommended best practices.

Formal Ruling 2014-02

Law Reference: 32 VSA Chapter 225, 9241(a), (b), (c), 32 VSA 9202(10), (11), (12), 32 VSA 9771(1), 32 VSA 9773(2), 32 VSA 9741(5), (6), (10).

Formal Ruling 2013-08

Law Reference: 32 VSA 5820, IRC 83; 3401(a), Treasury Reg. 1.83-1(a), -6, -7, 32 VSA 5823(b)(3), 32 VSA 5822(a), 32 VSA 5825, 32 VSA 5841(a), 4 USC 114(a), (b)(1)(I), 26 USC 3121(v)(2)©, Treasury Reg. 31.3121(b)(4)(ii), (v)(2).


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