32 V.S.A. § 5940 — Rules and regulations

The Commissioner of Taxes and the head of any claimant agency are authorized to prescribe
forms and make procedural rules and regulations under 3 V.S.A. chapter 25 that they deem necessary to effectuate the purposes of this subchapter, to include
identification of any information regarding the debtor and the debt, holding of hearings,
assessment and transfer of funds, and exchange and security of information. (