Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 3302
Debt referral
# (a)
An agency or any other branch or subdivision of State government may enter into an agreement with the Department of Taxes to collect any debt, other than debts related to property taxes under chapters 123 through 135 of this title, of $50.00 or more under the procedures established by this subchapter.
# (b)
Any agreement shall contain the following provisions:
# (1)
a process for ensuring that the debt is final, and not subject to any negotiation for settlement;
# (2)
a process for providing the Department with information necessary to identify each debtor and for certifying in writing the amount of each debt submitted to the Department for collection, along with any other information as the Commissioner shall require;
# (3)
a hierarchy of payments made from debts collected; and
# (4)
any other provisions necessary to allow the Department of Taxes to collect the referred debt. (
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In this chapter (29 sections)
- 103-3101 · Powers and duties of Commissioner
- 103-3102 · Confidentiality of tax records
- 103-3103 · 103-3103
- 103-3106 · 103-3106
- 103-3108 · Establishment of interest rate
- 103-3109 · Sheriffs and collection agencies; contracts for the…
- 103-3109a · Repealed. 2003, No. 70 (Adj. Sess.), § 32, eff. March 1,…
- 103-3110 · Payments accepted by the Commissioner
- 103-3111 · Internal Revenue Service charges
- 103-3112 · Allocation of payments
- 103-3113 · Requirement for obtaining license, governmental contract, or…
- 103-3113a · Abandoned property; satisfaction of tax liabilities
- 103-3113b · Lottery winnings; satisfaction of tax liabilities
- 103-3114 · Bonding requirements
- 103-3115 · [Repealed.]
- 103-3201 · Administration of taxes
- 103-3202 · Interest and penalties
- 103-3203 · Notice of deficiencies; assessment of penalties and…
- 103-3204 · Processing fee
- 103-3205 · Taxpayer Advocate
- 103-3206 · Recommendation for extraordinary relief
- 103-3207 · Administrative attachment
- 103-3208 · Administrative garnishment
- 103-3209 · Tax Computer System Modernization Fund
- 103-3260 · Bulk sales
- 103-3262 · Lien fees; service of process costs; electronic filing of…
- 103-3301 · Collections Unit
- 103-3302 · Debt referral
- 103-3303 · Collection powers and process