TITLE 3ExecutiveAppendix Executive OrdersCHAPTER 3. EXECUTIVEExecutive Order No. 3-26.(No. 01-94)[Abolition of Department of Taxes and Creation of Department ofRevenue]
WHEREAS, 3 V.S.A. § 2001 provides that the Governor shall make changes in the assignment of functions in the executive branch as necessary for efficient administration; and
WHEREAS, it is the policy of state government to improve the delivery of state services to the public; and
WHEREAS, funds collected by the state have increased in amount, in number of sources and in complexity of collection; and
WHEREAS, centralization of certain collection processes will result in increased collections and more expedient depositing of funds.
NOW THEREFORE, BE IT RESOLVED THAT I, Howard Dean, by virtue of the power vested in me as Governor and by 3 V.S.A. Chapter 41, do hereby abolish the Department of Taxes and create the Department of Revenue as the successor to and continuation of the Department of Taxes and order the following actions:
1. The exempt position of Commissioner of Taxes is redesignated as the Commissioner of Revenue. The exempt position of Deputy Commissioner of Taxes is redesignated as Deputy Commissioner of Revenue. The chief and executive administrative officer and head of the Department of Revenue shall be the Commissioner of Revenue.
2. All duties, responsibilities and authority with respect to the Department and/or the Commissioner of Taxes presently granted under the provisions of 3 V.S.A. and 32 V.S.A, and any other chapter or section of the Vermont Statutes Annotated or elsewhere, are hereby transferred to the Department and/or Commissioner of Revenue.
3. All positions and appropriations of the Department of Taxes are hereby transferred to the Department of Revenue.
4. On or before July 1, 1995, the Department of Revenue shall assume authority to receive and deposit funds for the Office of Child Support. On January 1, 1996, the Revenue Department shall submit to the General Assembly, a plan for assuming other responsibilities now vested in the Registry of the Office of Child Support as set forth in Chapter 41 of 33 V.S.A.
5. At such time as the General Assembly adopts legislation which brings motor vehicle statutes regarding disclosure, appeals and compliance provisions into conformity with tax statutes, the Department of Revenue shall assume full administration of the motor fuels tax, the distributor portion of the diesel fuels tax, and the short-term rental tax, and the Department of Revenue shall assume collection responsibility for all motor vehicle billings outstanding more than 30 days. The Commissioner of Revenue shall have all the powers and authorizations now vested in the Commissioner of Motor Vehicles under 23 V.S.A., Chapters 27 and 28 as necessary to carry out collection responsibilities for these taxes.
6. The Commissioner of Revenue shall report to the General Assembly by January 1, 1995 on collection activities undertaken as a result of this Executive Order and shall present recommendation for further consolidation of collection activities to begin in fiscal year 1996.
7. By December 1, 1994, the Secretary of Administration shall propose to the General Assembly funding for the Department of Revenue to accomplish the purposes of this Order.
This Executive Order shall take effect on July 1, 1994, unless disapproved by the General Assembly pursuant to 3 V.S.A. § 2002(b). This Executive Order shall be submitted to the General Assembly pursuant to 3 V.S.A. § 2002(b).
Dated January 12, 1994.