32 V.S.A. § 7494 — Action to collect taxes; limitations

Action may be brought by the Attorney General of the State at the instance of the
Commissioner in the name of the State to recover the amount of the tax liability of
any taxpayer, if the action is brought within six years after the date the tax liability
was collectible under section 7490 of this title. The action shall be returned in the county where the taxpayer resides or has a place
of business, and if the taxpayer neither resides nor has a place of business in the
State, the action shall be returnable in Washington Superior Court. (