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Terms Used In Vermont Statutes Title 32 Sec. 9779

  • Commissioner: means the State Commissioner of Taxes or any officer or employee of the Department duly authorized by the Commissioner directly or indirectly by one or more redelegations of authority to perform the functions herein mentioned or described. See

§ 9779. Deferred payment sales

The Commissioner may provide by rule that the tax upon receipts from sales on the installment plan, seasonal sales, or deferred payment sales may be paid on the amount of each deferred payment and upon the date when the payment is received. (Added 1969, No. 144, § 1, eff. June 1, 1969; amended 2021, No. 105 (Adj. Sess.), § 596, eff. July 1, 2022.)