Sections
§ 64 Assessment
§ 65 Penalty
§ 66 Review
§ 67 Determining correctness of returns; estimating taxes

Terms Used In Vermont Statutes > Title 5 > Chapter 5

  • Agency: means the Agency of Transportation. See
  • Alcohol: means the product of distillation, fermentation, or chemical synthesis, including alcoholic beverages, ethyl alcohol, and nonpotable alcohol. See
  • Alcoholic beverages: means malt beverages, vinous beverages, spirits, and fortified wines. See
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Articles of incorporation: include amended and restated articles of incorporation, articles of merger, and special charters. See
  • Articles of organization: means initial, amended, and restated articles of organization and articles of merger. See
  • Board of Liquor and Lottery: means the board of control appointed under the provisions of chapter 5 of this title. See
  • Business: includes every trade, occupation, profession, and other lawful purpose, whether or not carried on for profit. See
  • Certificate of approval: means a license granted by the Board of Liquor and Lottery to a manufacturer or distributor of malt beverages or vinous beverages, or both, that is not licensed under the provisions of this title, that permits the licensee to sell those beverages to holders of a packager's or wholesale dealer's license. See
  • Commercial catering license: means a license granted by the Board of Liquor and Lottery permitting a business licensed by the Department of Health as a commercial caterer and having a commercial kitchen facility in the home or place of business to sell alcoholic beverages at a function previously approved by the local control commissioners. See
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Control commissioners: means the commissioners of a municipality appointed under section 166 of this title. 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.
  • destination resort: is a resort that contains at least 100 acres of land, offers at least 50 units of sleeping accommodations, offers meal and beverage service to the public for consideration, and has related sports and recreational facilities for the convenience or enjoyment of its guests. See
  • Division: means the Division of Liquor Control in the Department of Liquor and Lottery. See
  • Domestic: when applied to a corporation, company, association, or copartnership shall mean organized under the laws of this State; "foreign" when so applied, shall mean organized under the laws of another state, government, or country. See
  • domestic corporation: means a corporation for profit, which is not a foreign corporation, incorporated under or subject to the provisions of this title. See
  • Fees: shall mean earnings due for official services, aside from salaries or per diem compensation. See
  • Festival permit: means a permit granted by the Division of Liquor Control permitting a person to conduct an event at which malt or vinous beverages, or both, are sold by the glass to the public, provided the event is approved by the local control commissioners. See
  • Fiduciary: A trustee, executor, or administrator.
  • First-class license: means a license permitting the licensee to sell malt and vinous beverages to the public for consumption only on the premises for which the license is granted. See
  • following: when used by way of reference to a section of the law shall mean the next preceding or following section. See
  • Foreign corporation: means a corporation for profit incorporated under a law other than the law of this State. See
  • Fortified wine permit: means a permit granted to a second-class licensee that permits the licensee to export and sell fortified wines to the public for consumption off the licensed premises. See
  • Fortified wines: means vinous beverages, including those to which spirits have been added during manufacture, containing at least 16 percent alcohol but not more than 23 percent alcohol by volume at 60 degrees Fahrenheit, and all vermouths containing not more than 23 percent alcohol by volume at 60 degrees Fahrenheit. See
  • Legal tender: coins, dollar bills, or other currency issued by a government as official money. Source: U.S. Mint
  • low-profit limited liability company: means a limited liability company that elects to be a low-profit limited liability company pursuant to section 4161 of this title and meets the requirements of section 4162 of this title. See
  • Malt beverages: means all fermented beverages of any name or description manufactured for sale from malt, wholly or in part, or from any substitute therefor, known as, among other things, beer, ale, or lager, containing not less than one percent nor more than 16 percent alcohol by volume at 60 degrees Fahrenheit. See
  • Manager: means a person that under the operating agreement of a manager-managed limited liability company is responsible, alone or in concert with others, for performing the management functions stated in subsection 4054(c) of this title. See
  • Meeting: means any structured communication conducted by participants in person or through an electronic or telecommunications medium that permits simultaneous or sequentially structured communications. See
  • Member: means a person that has become a member of a limited liability company under section 4051 of this title and has not dissociated under section 4081 of this title. See
  • Municipality: shall include a city, town, town school district, incorporated school or fire district or incorporated village, and all other governmental incorporated units. See
  • Oath: shall include affirmation where by law an affirmation may be substituted. See
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Operating agreement: means any form of description of membership rights and obligations under section 4003 of this title, stored or depicted in any tangible or electronic medium, which is agreed to by the members, including amendments to the agreement. See
  • Outside consumption permit: means a permit granted by the Division of Liquor Control allowing the holder of a first-class, first- and third-class, or fourth-class license to allow for consumption of alcoholic beverages in a delineated outside area. 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
  • Proceeding: includes civil suit and criminal, administrative, and investigatory action. See
  • Retail delivery permit: means a permit granted by the Division of Liquor Control that permits a second-class licensee to deliver malt beverages and vinous beverages sold from the licensed premises for consumption off the premises to an individual who is 21 years of age or older at a physical address in Vermont. See
  • Second-class license: means a license permitting the licensee to export and to sell malt beverages and vinous beverages to the public for consumption off the premises for which the license is granted. See
  • Secretary: means the Secretary of Transportation. See
  • Secretary: means the corporate officer to whom the board of directors has delegated responsibility under subsection 8. See
  • Service of process: The service of writs or summonses to the appropriate party.
  • Spirits: means beverages that contain more than one percent alcohol obtained by distillation, by chemical synthesis, or through concentration by freezing; vinous beverages containing more than 23 percent alcohol; and malt beverages containing more than 16 percent alcohol by volume at 60 degrees Fahrenheit. See
  • State: means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or insular possession subject to the jurisdiction of the United States. See
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Third-class license: means a license granted by the Board of Liquor and Lottery permitting the licensee to sell spirits and fortified wines for consumption only on the premises for which the license is granted. See
  • Town: shall include city and wards or precincts therein; "selectboard members" and "board of civil authority" shall extend to and include the mayor and aldermen of cities; "trustees" shall extend to and include bailiffs of incorporated villages; and the laws applicable to the inhabitants and officers of towns shall be applicable to the inhabitants and similar officers of all municipal corporations. See
  • Venue: The geographical location in which a case is tried.
  • Vinous beverages: means all fermented beverages of any name or description manufactured or obtained for sale from the natural sugar content of fruits or other agricultural product, containing sugar, the alcoholic content of which is not less than one percent nor more than 16 percent by volume at 60 degrees Fahrenheit. See