Vt. Stat. tit. 32 § 8241
A person or corporation owning or operating a railroad located in whole or in part in this State, annually, on or before July 1, shall file with the Commissioner a sworn copy of the Interstate Commerce Commission report and, upon forms to be prepared and furnished at the expense of the State, a report for the year ending December 31 next preceding. The report shall show, among other things, the amount of gross and net earnings of the person or corporation. If any portion of such railroad is outside this State, the returns shall give the amount of gross and net earnings per mile of the road; the length of the entire main line of road and the number of miles thereof in this State; the kind and weight of rail used on its main line; the kind and number of ties per mile; the kind of ballast; the number of miles of side and spur tracks; a list of its equipment; the amount and the value of its capital stock; its funded and floating debt; its surplus; its bonds secured by mortgage or other securities on the property of such person or corporation; the market value of its stock and bonds; and the amount of dividends, interest, or indebtedness paid annually or semiannually. If a railroad is leased and operated by the lessee, the returns shall also give the amount paid for the rental of the railroad and any other matter required by the Commissioner to carry out the provisions of this chapter. Whenever required in writing by the Commissioner, the person or corporation shall render a sworn statement of other and further facts relating to its financial or physical condition as shall be required in making the appraisal under this subchapter.
32 V.S.A. § 8241