Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 5893
Levy for nonpayment
When all or any portion of a tax liability imposed by this chapter is not paid within
60 days after it becomes collectible under section 5886 of this title, the Commissioner may issue a warrant under his or her hand and official seal directed to the sheriff of any county of this State. The warrant shall command the sheriff to levy upon and sell the real and personal property of the taxpayer for the payment of the unpaid tax liability imposed by this chapter, together with allowable fees and costs. The levy and sale shall be effected in the manner, and shall be subject to the limitations, prescribed for the levy, distraint, and sale of property for the nonpayment of town taxes under sections 5191-5193 and 5253-5263 of this title. The sheriff shall return the warrant to the Commissioner and pay to him or her the money collected thereunder within the time specified in the warrant. (
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In this chapter (40 sections)
- 151-5866a · Reporting adjustments to federal taxable income and federal…
- 151-5867 · Form and verification of returns
- 151-5868 · Extension of time for filing of returns
- 151-5869 · Repealed. 1997, No. 156 (Adj. Sess.), § 37
- 151-5870 · Reporting use tax on individual income tax returns
- 151-5871 · Payments by individuals, trusts, and estates
- 151-5872 · Payment by corporations
- 151-5873 · Extension of time for payment
- 151-5874 · Method of payment
- 151-5875 · Repealed. 1997, No. 156 (Adj. Sess.), § 37
- 151-5881 · Repealed. 1997, No. 156 (Adj. Sess.), § 37
- 151-5882 · Time limitation on notices of deficiency and assessment of…
- 151-5883 · Determination of deficiency, refund, or assessment
- 151-5884 · Refunds; petitions for refunds
- 151-5885 · Procedure for hearings by Commissioner; appeals
- 151-5886 · Payment and collection of deficiencies and assessments;…
- 151-5887 · Remedy exclusive; determination final
- 151-5888 · Determination of taxable income and income tax liability…
- 151-5891 · Tax a debt to the State
- 151-5892 · Action to collect taxes; limitations
- 151-5893 · Levy for nonpayment
- 151-5894 · Liability for failure or delinquency
- 151-5895 · Tax liability as property lien
- 151-5901 · Consent to use or disclosure of information
- 151-5902 · Persons preparing returns
- 151-5903 · Exceptions
- 151-5910 · Definitions; federal conformity
- 151-5911 · Taxation of an S corporation and its shareholders
- 151-5912 · Repealed. 2015, No. 134 (Adj. Sess.), § 13, eff. May 25, 2016
- 151-5913 · Part-year residence
- 151-5914 · Returns and mandatory payments
- 151-5915 · Minimum tax
- 151-5916 · Tax credits
- 151-5920 · Returns and mandatory payments
- 151-5921 · Minimum tax
- 151-5922 · Financial services development tax credit
- 151-5923 · 151-5923
- 151-5925 · Repealed. 2015, No. 57, § 98, effective June 11, 2015
- 151-5926 · Repealed. 2005, No. 75, § 16, eff. June 23, 2005
- 151-5927 · 151-5927