Terms Used In Vermont Statutes > Title 26 > Chapter 1 > Subchapter 2 - Board of Public Accountancy

• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Bequest: Property gifted by will.
• Board: means the Board of Public Accountancy. See
• Donor: The person who makes a gift.
• Fees: shall mean earnings due for official services, aside from salaries or per diem compensation. See
• Firm: means a sole proprietorship, a corporation, a partnership, association, or any other entity that practices public accountancy. See
• following: when used by way of reference to a section of the law shall mean the next preceding or following section. See
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Loan: means a deposit of property not accompanied by a transfer of title to the property. See
• Month: shall mean a calendar month and "year" shall mean a calendar year and be equivalent to the expression "year of our Lord. See
• Museum: means an institution operated by a nonprofit corporation or a public agency primarily for educational, scientific, historic preservation, or aesthetic purposes, and the institution owns, cares for, exhibits, studies, collects, archives, or catalogues property. See
• 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
• Property: means a tangible object, animate or inanimate, that has intrinsic, historic, artistic, scientific, or cultural value, and the object is under the care of a museum. See
• Quorum: The number of legislators that must be present to do business.
• State: includes the states of the United States, the District of Columbia, Puerto Rico, Guam, the U. See
• Statute: A law passed by a legislature.
• Testator: A male person who leaves a will at death.