Code of Vermont Rules
Agency 10 - AGENCY OF ADMINISTRATION
Sub-Agency 060 - DEPARTMENT OF TAXES
Chapter 017 - VERMONT INCOME TAX REGULATION
Section 10 060 017 - VERMONT INCOME TAX REGULATION

(a) Applicability of Outstanding Regulations - No Regulation adopted by a Commissioner of Taxes under the authority of 32 V.S.A. § 6003 prior to January 1, 1966, shall apply with respect to matters governed by, or interpret or implement, the provisions of Chapter 152 of Title 32.

(b) Procedure for Forthcoming Regulations - Any Regulation adopted by a Commissioner of Taxes under the authority of 32 V.S.A. § 5813 (effective January 1, 1966) governing the individual and corporate income tax provisions of Chapter 152 of Title 32 V.S.A. (1966 Public Acts No. 61) will be numbered by reference to the section of Chapter 152 to which such Regulation applies. Such regulation will also be numbered serially to insure that taxpayers refer to the latest Regulation, if more than one have been adopted, applying to a single section. An example is as follows: "Reg. 5833(a) -1": regulation governing Section 5833(a) of Chapter 152, 32 V.S.A., which is the first Regulation adopted applying to that section.

Income Tax Regulations of general applicability will be numbered by reference to 32 V.S.A. § 5813, the section authorizing the Commissioner to adopt income tax Regulations governing Chapter 152. Adopted, March 31, 1966