Terms Used In Vermont Statutes Title 26 Sec. 75a

  • Person: shall include any natural person, corporation, municipality, the State of Vermont or any department, agency, or subdivision of the State, and any partnership, unincorporated association, or other legal entity. See
  • Practice of public accounting: means the performance or the offering to perform by a person or firm holding itself out to the public as being licensed, registered, or otherwise authorized under this chapter, for a client or potential client, of one or more kinds of services involving the use of accounting or auditing skills, including the issuance of reports on financial statements, or of one or more kinds of management advisory, financial advisory, or consulting services, or the preparation of tax returns or the furnishing of advice on tax matters. See
  • Service of process: The service of writs or summonses to the appropriate party.
  • State: includes the states of the United States, the District of Columbia, Puerto Rico, Guam, the U. See

§ 75a. Agent for process

An application under this chapter for a license or registration by a person who is not a resident of this State shall constitute the appointment of the Secretary of State as an agent for service of process in any action or proceeding arising out of any transaction, activity, or operation in this State by the applicant concerning the practice of public accounting. (Added 1981, No. 161 (Adj. Sess.), § 2.)