Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 5938 — Collection assistance fees
Annually, the Department shall determine the actual per-offset costs incurred by the
Department in setting off debts and, notwithstanding section 502 of this title, the Department may assess against a debtor a collection assistance fee equal to
the per-offset cost so determined. (
Source: official text