32 V.S.A. § 4647 — Collector to direct application

When a collector of taxes makes a payment on account of taxes, he or she shall state
the tax on which the same shall be applied. If he or she fails to do so, the treasurer
to whom the same is paid shall immediately notify the bondsmen of such collector of
the fact that an application of the payment has not been made. Unless the collector
shall direct an application within 10 days, the application made by the treasurer
shall be conclusive.