§ 5954 - Filing of return and payment of tax
§ 5954. Filing of return and payment of tax
(a) Every person required to pay this tax shall on or before the 30th day of the month following each calendar quarter, file a return with the commissioner of taxes and pay the amount of tax due.
(b) Copies of this return shall be filed with the secretary of the agency of natural resources at the same time, or as otherwise required by the secretary. Information filed with the secretary under this section shall be a public record and made available by the agency in accordance with the provisions of 1 V.S.A. chapter 5 without being subject to the exception created by 1 V.S.A. § 317(c)(6). (Added 1987, No. 78, § 17; amended 1995, No. 186 (Adj. Sess.), § 23, eff. May 22, 1996.)