32 V.S.A. § 4646 — Duty to pay over collections

The collector of a town or of a municipality within it, whether or not such municipality
has voted to collect its taxes by its treasurer, at the end of every two months and
also when demanded in writing by the selectboard or other proper officers of such
municipality, shall pay all taxes collected during such two months or since such last
preceding payment into the treasury of such municipality. Such collector shall file
with the treasurer thereof a list of the taxpayers from whom such taxes have been
collected, showing the amounts collected and the years in which such taxes were due.