Vermont Statutes Title 32. Taxation and Finance, § 10101. Definitions

(1) All terms defined in 10 V.S.A. § 6602 shall have the same meaning for purposes of this chapter that they have for purposes of 10 V.S.A. chapter 159.

(2) “Acutely hazardous waste” means those specification and off-specification commercial chemical products or manufacturing chemical intermediates that are listed at 40 C.F.R. § 261.33(e), as that list may be amended by rule of the Secretary, if and when they are discarded or intended to be discarded. This definition does not include other materials or wastes that contain these listed substances.

(3) “Long-term storage” means storage for a period of more than one year.

(4) “Tax” or “taxes” shall include tax, interest, penalties, and late fees imposed under this chapter.

(5) “Commissioner” means the Commissioner of Taxes or any person authorized by the Commissioner (directly or indirectly by one or more redelegations of authority) to perform the functions described in this chapter.

(6) “Secretary” means the Secretary of Natural Resources or any person authorized by the Secretary (directly or indirectly by one or more redelegations of authority) to perform the functions described in this chapter.