Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 7495
Levy for nonpayment
When all or any portion of a tax liability imposed by this chapter is not paid within 60 days after it becomes collectible under section 7490 of this title, the Commissioner may issue a warrant under the Commissioner’s hand and official seal directed to the sheriff of any county in this State. The warrant shall command the sheriff to levy upon and sell the real and personal property of the taxpayer for the payment of the unpaid tax liability imposed by this chapter, together with allowable fees and costs. The levy and sale shall be effected in the manner, and shall be subject to the limitations, prescribed for the levy, distraint, and sale of property for the nonpayment of the taxes under sections 5191–5193 and 5253–5263 of this title. The sheriff shall return the warrant to the Commissioner and pay to the Commissioner the money collected thereunder within time specified in the warrant. (
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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- 190-7475 · Repealed. 2015, No. 146 (Adj.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- 190-7482 · Repealed. 1997, No. 156 (Adj.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