Sections
§ 10101 Definitions
§ 10102 Powers of the Commissioner and Secretary
§ 10103 Tax imposed; exemptions
§ 10104 Duties of Secretary and Commissioner
§ 10105 Failure to pay tax; criminal penalties
§ 10106 Notice of deficiency
§ 10107 Refunds
§ 10108 Mailing of notice
§ 10109 Determination by Commissioner
§ 10110 Appeal process
§ 10111 Payment and collection of deficiencies and assessments; jeopardy notices
§ 10112 Action to collect taxes
§ 10113 Lien

Terms Used In Vermont Statutes > Title 32 > Chapter 237 - Tax On Hazardous Waste

  • Acutely hazardous waste: means those specification and off-specification commercial chemical products or manufacturing chemical intermediates that are listed at 40 C. See
  • 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.
  • Commissioner: means the Commissioner of Taxes or any person authorized by the Commissioner (directly or indirectly by one or more redelegations of authority) to perform the functions described in this chapter. See
  • Contestant: includes both amateur and professional mixed martial arts competitors. See
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Director: means the Director of the Vermont Office of Professional Regulation. 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.
  • Fees: shall mean earnings due for official services, aside from salaries or per diem compensation. See
  • following: when used by way of reference to a section of the law shall mean the next preceding or following section. See
  • Fraud: Intentional deception resulting in injury to another.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mixed martial arts: means unarmed combat involving the use, subject to any applicable limits set forth in this subchapter and in any rules adopted in accordance with this subchapter, of a combination of techniques, including grappling, kicking, and striking, from different disciplines of martial arts. See
  • mixed martial arts event: means a mixed martial arts match or two or more mixed martial arts matches held at the same location on the same or consecutive dates. See
  • mixed martial arts match: includes amateur matches and exhibitions. 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
  • Office: means the Vermont Office of Professional Regulation. See
  • Participant: means individuals who participate, directly or indirectly, in mixed martial arts matches, including managers, referees, match makers, seconds, corners, and judges. 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
  • Promoter: means any person, club, corporation, or association and, in the case of a corporate promoter, includes any officer, director, employee, or stockholder thereof, who produces, arranges, or stages any mixed martial arts match. See
  • Secretary: means the Secretary of Natural Resources or any person authorized by the Secretary (directly or indirectly by one or more redelegations of authority) to perform the functions described in this chapter. See
  • State: when applied to the different parts of the United States may apply to the District of Columbia and any territory and the Commonwealth of Puerto Rico. See
  • taxes: shall include tax, interest, penalties, and late fees imposed under this chapter. See
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.