32 V.S.A. § 3113a — Abandoned property; satisfaction of tax liabilities

The Commissioner may request from the Office of the Treasurer the names and Social
Security or federal identification numbers of apparent owners of presumed abandoned
property prior to notice being given pursuant to 27 V.S.A. chapter 18, subchapter
5. If any apparent owner owes taxes to the State, the Commissioner, after notice to
the owner, may request and the Treasurer shall transfer the abandoned property of
the owner to the Department for setoff of the taxes owed. The notice shall advise
the owner of the action being taken and the right to appeal the setoff if the tax
debt is not the owner’s debt, or if the debt has been paid, or if the tax debt was
appealed within 60 days from the date of the assessment and the appeal has not been
finally determined, or if the debt was discharged in bankruptcy. (