10-013 Code Vt. R. 10-060-013-X
Notwithstanding the provisions of 1966 Public Acts No. 61, and Reg. 5813-2 issued under the authority of 32 V.S.A. § 5813, the provisions of 32 V.S.A. § 5869, (which provide for a late filing fee in the event of a failure to file a return at the time prescribed) shall not apply with respect to any failure to file when due any Vermont Income or Withholding Tax return or Vermont Franchise Tax return for a taxable year ending on or prior to March 19, 1966, (the date of passage of 1966 Public Acts No. 61), and the relevant provisions of § 5907 of Chapter 153 of Title 32 V.S.A. and § 6064 of Chapter 155 of Title 32 V.S.A. shall apply with respect to any failure to file such a return; provided, however, that a late filing fee may be imposed under 32 V.S.A. § 5869 upon such an individual, trust, estate or corporation in the event such return is filed only after notification of such failure from the commissioner under 32 V.S.A. § 5863, but such fee shall be imposed only for the period April 1, 1966 to the date of filing of such return.
10-013 Code Vt. R. 10-060-013-X
Effective Date: June 1966