Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 5941 — Procedure for setoff of court judgments
(a) The court shall include in any judgment a notice that any unpaid amount of a fine,
penalty, surcharge, or fee, but not damages, may be certified to the Department for
a setoff on the judgment debtor’s income tax refund and property tax credit under
chapter 154 of this title, and the notice shall explain how the judgment debtor may
challenge the certification.
(b) Subsection 5934(c) and section 5936 of this title, relating to the procedure for contesting
the debt, shall not apply to a court seeking setoff from a judgment debtor under this
subchapter.
(c) Notwithstanding section 502 of this title, the Department may assess against the judgment debtor a collection assistance fee
in an amount established pursuant to section 5938 of this title.
(d) If a judgment debtor identified by the court clerk is entitled to a refund, the Department
shall retain the collection assistance fee and then transfer to the court in which
the judgment was issued an amount equal to the refund owed or the amount unpaid, whichever
is less.
(e) The Court Administrator may contract with one or more collection agencies to serve
as a claimant agency on behalf of a court for purposes of this subchapter. (
Source: official text