32 V.S.A. § 3262 — Lien fees; service of process costs; electronic filing of liens

(a) Notwithstanding section 502 of this title, the Commissioner may charge against any collection of any liability any related
lien fees specified in subdivision 1671(a)(6) or subsection 1671(c) of this title and any related service of process costs awarded to the Department and paid by the
Commissioner. Fees and costs collected under this section shall be credited to a special
fund established and managed pursuant to chapter 7, subchapter 5 of this title and
shall be available as payment for the fees of the clerk of the municipality and the
costs of service.
(b) The Commissioner may file notice of any lien arising in favor of the State due to
nonpayment of taxes with the clerk of a municipality in which the property subject
to lien is located in electronic format, and such lien shall have the same force and
effect as a lien filed in paper form. (