# 32 V.S.A. § 3110: Payments accepted by the Commissioner

> Vermont · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3110

## Section

- **Citation:** 32 V.S.A. § 3110
- **Heading:** Payments accepted by the Commissioner
- **Jurisdiction:** Vermont
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** VT Code / Title 32 / Chapter 103 / Section 3110

## Text

Notwithstanding section 583 of this title and any other provision of law to the contrary, the Commissioner may accept payment of taxes, license fees, penalties, interest, fees, or other charges by any means that the Commissioner deems necessary for the effective administration of taxes. When accepting payment by bank credit cards, the Commissioner may charge the taxpayer an additional amount that approximates the cost of providing the service and that is approved by the Secretary of Administration for each payment made by credit card. Notwithstanding section 502 of this title, the Commissioner may charge against collections paid using a bank credit card a percentage of collections and any service fee imposed.

## Nearby sections

- [32 V.S.A. § 3101 § 3101. Powers and duties of Commissioner](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3101.md)
- [32 V.S.A. § 3102 § 3102. Confidentiality of tax records](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3102.md)
- [32 V.S.A. § 3108 § 3108. Establishment of interest rate](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3108.md)
- [32 V.S.A. § 3109 § 3109. Sheriffs and collection agencies; contracts for the collection of taxes; the use of bank or credit cards for the payment of delinquent taxes](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3109.md)
- [32 V.S.A. § 3110 § 3110. Payments accepted by the Commissioner](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3110.md)
- [32 V.S.A. § 3111 § 3111. Internal Revenue Service charges](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3111.md)
- [32 V.S.A. § 3112 § 3112. Allocation of payments](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3112.md)
- [32 V.S.A. § 3113 § 3113. Requirement for obtaining license, governmental contract, or employment](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3113.md)
- [32 V.S.A. § 3113a § 3113a. Abandoned property; satisfaction of tax liabilities](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3113a.md)
- [32 V.S.A. § 3113b § 3113b. Lottery winnings; satisfaction of tax liabilities](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3113b.md)
- [32 V.S.A. § 3114 § 3114. Bonding requirements](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3114.md)
- [32 V.S.A. § 3201 § 3201. Administration of taxes](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3201.md)
- [32 V.S.A. § 3202 § 3202. Interest and penalties](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3202.md)
- [32 V.S.A. § 3203 § 3203. Notice of deficiencies; assessment of penalties and interest; denial of refund](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3203.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3110. Check the current official text before relying on it. Not legal advice.