Terms Used In Vermont Statutes Title 32 Sec. 9813

  • 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
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Person: means an individual, partnership, society, association, joint stock company, corporation, public corporation or public authority, estate, receiver, trustee, assignee, referee, and any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of the foregoing. See

§ 9813. Presumptions and burden of proof

(a) For the purpose of the proper administration of this chapter and to prevent evasion of the tax hereby imposed, it shall be presumed that all receipts for property or services of any type mentioned in section 9771 of this title are subject to tax until the contrary is established, and the burden of proving that any receipt or amusement charge is not taxable hereunder shall be upon the person required to collect tax.

(b) The certificate of the Commissioner to the effect that a tax has not been paid; that a return, bond, or registration certificate has not been filed; or that information has not been supplied under this chapter shall be presumptive evidence thereof. (Added 1969, No. 133 § 1, eff. June 1, 1969; amended 2017, No. 74, § 140b.)