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Vermont Statutes Annotated — Title 32 (Taxation and Finance)

32 V.S.A. § 5933

Collection of debts through setoff

Official textlegislature.vermont.gov

# (a)

A claimant agency may submit any debt of $45.00 or more to the Department for collection under the procedure established by this chapter. This setoff debt collection remedy is in addition to and not in substitution for any other remedy available by law.

# (b)

The Department shall, upon request of a claimant agency, set off any refund that it owes to a debtor against the amount of debt certified by a claimant agency in accordance with the procedure established by section 5934 of this chapter. (

Last amended: Added 1981, No. 228 (Adj. Sess.), § 1, eff. May 4, 1982; amended 2019, No. 175 (Adj. Sess.), § 25a, eff. Oct. 8, 2020.)

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In this chapter (40 sections)
  1. 151-5914 · Returns and mandatory payments
  2. 151-5915 · Minimum tax
  3. 151-5916 · Tax credits
  4. 151-5920 · Returns and mandatory payments
  5. 151-5921 · Minimum tax
  6. 151-5922 · Financial services development tax credit
  7. 151-5923 · 151-5923
  8. 151-5925 · Repealed. 2015, No. 57, § 98, effective June 11, 2015
  9. 151-5926 · Repealed. 2005, No. 75, § 16, eff. June 23, 2005
  10. 151-5927 · 151-5927
  11. 151-5929 · Repealed. 2005, No. 94 (Adj. Sess.), § 5, eff. March 8, 2006
  12. 151-5930 · Repealed. 2005, No. 94 (Adj. Sess.), § 5, eff. March 8, 2006
  13. 151-5930a · 151-5930a
  14. 151-5930c · 151-5930c
  15. 151-5930j · Repealed. 2005, No. 184 (Adj. Sess.), § 16
  16. 151-5930k · Repealed. 2005, No. 184 (Adj. Sess.), § 4(a), eff. January…
  17. 151-5930n · Repealed. 2005, No. 183 (Adj. Sess.), § 16(b)
  18. 151-5930p · 151-5930p
  19. 151-5930t · Repealed. 2005, No. 207 (Adj. Sess.), § 12, eff. May 31,…
  20. 151-5930u · Tax credit for affordable housing
  21. 151-5930v · Repealed. 2009, No. 1 (Sp. Sess.), § H.28(a), eff. January…
  22. 151-5930w · 151-5930w
  23. 151-5930y · Repealed. 2013, No 73, § 24, eff. January 1, 2014
  24. 151-5930z · Repealed. 2019, No. 51, § 40(1), eff. Jan. 1, 2019
  25. 151-5931 · Short title
  26. 151-5932 · Definitions
  27. 151-5933 · Collection of debts through setoff
  28. 151-5934 · Procedure for setoff
  29. 151-5935 · Joint returns
  30. 151-5936 · Hearing procedure
  31. 151-5937 · Priorities in claims to setoff
  32. 151-5938 · Collection assistance fees
  33. 151-5939 · Confidentiality exemption; nondisclosure
  34. 151-5940 · Rules and regulations
  35. 151-5941 · Procedure for setoff of court judgments
  36. 151-5942 · Offset for taxes owed in another state; reciprocity
  37. 151-5951 · Definitions; general provisions
  38. 151-5952 · Imposition of tax
  39. 151-5953 · Exemptions
  40. 151-5954 · Filing of return and payment of tax
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