§ 9605 Payment of tax

32 V.S.A. § 9605 (N/A)
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§ 9605. Payment of tax

(a) The tax imposed by this chapter shall be paid to the Commissioner at the time of transfer of title to property subject to the tax.

(b) If an agreement, instrument, memorandum, or other writing evidencing a transfer of title to property is taxed as a deed at the time of its recording, the later recording of the deed to the property shall not be subject to the transfer tax. (Added 1967, No. 146, § 1, eff. Jan. 1, 1968; amended 1989, No. 222 (Adj. Sess.), § 22; 2009, No. 160 (Adj. Sess.), § 16.)