32 V.S.A. § 5862f — Vermont Green Up checkoff

(a) Returns filed by individuals shall include, on a form prescribed by the Commissioner
of Taxes, an opportunity for the taxpayer to designate funds to Vermont Green Up,
Inc.
(b) Amounts so designated shall be deducted from refunds due to, or overpayments made
by, the designating taxpayers. All amounts so designated and deducted shall be deposited
in an account by the Commissioner of Taxes for payment to Vermont Green Up, Inc. If
at any time after the payment of amounts so designated to the account it is determined
that the taxpayer was not entitled to all or any part of the amount so designated,
the Commissioner may assess, and the account shall then pay to the Commissioner, the
amount received, together with interest at the rate prescribed by section 3108 of this title, from the date the payment was made until the date of repayment.
(c) The Commissioner of Taxes shall explain to taxpayers the purposes of the account and
how to contribute to it. The Commissioner shall make available to taxpayers the annual
income and expense report of Vermont Green Up, Inc., and shall provide notice in the
instructions for the State individual income tax return that the report is available
at the Department of Taxes.
(d) If amounts paid with respect to a return are insufficient to cover both the amount
owed on the return under this chapter and the amount designated by the taxpayer as
a contribution to Vermont Green Up, Inc., the payment shall first be applied to the
amount owed on the return under this chapter and the balance, if any, shall be deposited
in the account.
(e) Nothing in this section shall be construed to require the Commissioner to collect
any amount designated as a contribution to Vermont Green Up, Inc. (