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Vermont Statutes Annotated — Title 32 (Taxation and Finance)

32 V.S.A. § 3262

Lien fees; service of process costs; electronic filing of liens

Official textlegislature.vermont.gov

# (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. (

Last amended: Added 1991, No. 234 (Adj. Sess.), § 3; amended 1997, No. 59, § 9, eff. June 30, 1997; 2007, No. 190 (Adj. Sess.), § 1, eff. June 6, 2008; 2013, No. 73, § 7.)

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In this chapter (29 sections)
  1. 103-3101 · Powers and duties of Commissioner
  2. 103-3102 · Confidentiality of tax records
  3. 103-3103 · 103-3103
  4. 103-3106 · 103-3106
  5. 103-3108 · Establishment of interest rate
  6. 103-3109 · Sheriffs and collection agencies; contracts for the…
  7. 103-3109a · Repealed. 2003, No. 70 (Adj. Sess.), § 32, eff. March 1,…
  8. 103-3110 · Payments accepted by the Commissioner
  9. 103-3111 · Internal Revenue Service charges
  10. 103-3112 · Allocation of payments
  11. 103-3113 · Requirement for obtaining license, governmental contract, or…
  12. 103-3113a · Abandoned property; satisfaction of tax liabilities
  13. 103-3113b · Lottery winnings; satisfaction of tax liabilities
  14. 103-3114 · Bonding requirements
  15. 103-3115 · [Repealed.]
  16. 103-3201 · Administration of taxes
  17. 103-3202 · Interest and penalties
  18. 103-3203 · Notice of deficiencies; assessment of penalties and…
  19. 103-3204 · Processing fee
  20. 103-3205 · Taxpayer Advocate
  21. 103-3206 · Recommendation for extraordinary relief
  22. 103-3207 · Administrative attachment
  23. 103-3208 · Administrative garnishment
  24. 103-3209 · Tax Computer System Modernization Fund
  25. 103-3260 · Bulk sales
  26. 103-3262 · Lien fees; service of process costs; electronic filing of…
  27. 103-3301 · Collections Unit
  28. 103-3302 · Debt referral
  29. 103-3303 · Collection powers and process
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