Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 7494
Action to collect taxes; limitations
Official textlegislature.vermont.gov
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. (
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In this chapter (40 sections)
- 190-7444 · Return by executor
- 190-7445 · Copies of federal estate tax returns to be filed
- 190-7446 · When returns to be filed
- 190-7447 · When tax payable
- 190-7448 · Extension of time for payment
- 190-7449 · Probate Division to send Commissioner notice of estate
- 190-7450 · Powers and duties of executor or administrator appointed for…
- 190-7451 · Appointment of resident administrator for nonresident’s…
- 190-7452 · Personal liability of recipient of property; effect of…
- 190-7453 · Reimbursement of person other than executor paying tax
- 190-7454 · Discharge of executor; income tax clearance; notice of…
- 190-7455 · 190-7455
- 190-7460 · Generation-skipping transfers
- 190-7470 · Administration of chapter
- 190-7471 · Regulations
- 190-7472 · Abatement of tax liabilities
- 190-7473 · Allocation of payments
- 190-7474 · Inconsistent provisions
- 190-7475 · Repealed. 2015, No. 146 (Adj. Sess.), § 4, eff. January 1,…
- 190-7476 · Additional returns
- 190-7477 · Failure to file a return; petition and computation of tax
- 190-7478 · Examination of records and witnesses
- 190-7479 · Supplemental information; changes in federal tax liability…
- 190-7480 · Form and verification of returns
- 190-7481 · Extension of time for filing of returns
- 190-7482 · Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1,…
- 190-7483 · Method of payment
- 190-7484 · 190-7484
- 190-7486 · Time limitation on notices of deficiency and assessment of…
- 190-7487 · Determination of deficiency, penalty, or interest
- 190-7488 · Refunds; petitions for refunds
- 190-7489 · Procedure for hearings by Commissioner; appeals
- 190-7490 · Payment and collection of deficiencies and assessments;…
- 190-7491 · Remedy exclusive; determination final
- 190-7492 · Determination of taxable gifts or estate and gift and estate…
- 190-7493 · Tax a debt to the State
- 190-7494 · Action to collect taxes; limitations
- 190-7495 · Levy for nonpayment
- 190-7496 · Liability for failure or delinquency
- 190-7497 · Tax liability as property lien