§ 9605 - Payment of tax - Vermont Statutes

§ 9605. Payment of tax

(a) The tax imposed by this chapter shall be paid to a town clerk at the time of the delivery to that clerk for recording of a deed evidencing a 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.)