Partnertax.ai
Start free trial →

Vermont Statutes Annotated — Title 32 (Taxation and Finance)

32 V.S.A. § 5942

Offset for taxes owed in another state; reciprocity

Official textlegislature.vermont.gov

# (a)

Upon the request and certification of a tax officer of a claimant state to the Commissioner that a taxpayer owes taxes to the claimant state and that the debt is fixed and no longer subject to appeal under the laws of that state, the Commissioner may set off any refund that it owes to the taxpayer against the amount of the certified debt and pay that amount to the requesting state.

# (b)

The Commissioner shall not set off any debt unless the laws of the requesting state allow the Commissioner, in cases where the taxpayer owes taxes to this State, to certify that a tax is owed and to request a tax officer of the requesting state to set off any refund owed to the taxpayer and pay that amount to this State. (

Last amended: Added 2009, No. 160 (Adj. Sess.), § 7, eff. June 4, 2010.)

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
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  8. 151-5925 · Repealed. 2015, No. 57, § 98, effective June 11, 2015
  9. 151-5926 · Repealed. 2005, No. 75, § 16, eff.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  11. 151-5929 · Repealed. 2005, No. 94 (Adj.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  12. 151-5930 · Repealed. 2005, No. 94 (Adj.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  15. 151-5930j · Repealed. 2005, No. 184 (Adj.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  16. 151-5930k · Repealed. 2005, No. 184 (Adj.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  17. 151-5930n · Repealed. 2005, No. 183 (Adj.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  19. 151-5930t · Repealed. 2005, No. 207 (Adj.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  21. 151-5930v · Repealed. 2009, No. 1 (Sp.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  23. 151-5930y · Repealed. 2013, No 73, § 24, eff.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  24. 151-5930z · Repealed. 2019, No. 51, § 40(1), eff.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
Full table of contents →