Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 8102
Taxes a lien
Official textlegislature.vermont.gov
All taxes imposed by this chapter shall be a first lien upon all property of the person or corporation required to pay such taxes, except as otherwise provided in this chapter, until the same are fully paid. All persons or corporations that purchase or otherwise acquire title to any of such property, except in the due course of business for which such corporation owning the same has been chartered, shall be liable to the State for all such taxes due or accrued at the time of such purchase or transfer of title.
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In this chapter (40 sections)
- 211-8101 · Imposition of tax
- 211-8102 · Taxes a lien
- 211-8121 · Formulation and distribution of returns
- 211-8122 · Execution of returns
- 211-8123 · Time and place of filing
- 211-8124 · Time for payment of tax
- 211-8141 · Examination of documents
- 211-8142 · Examination of officers, agents, and stockholders
- 211-8143 · Form and service of citation for examination
- 211-8144 · Witness fees
- 211-8145 · Failure to appear, be sworn, or testify
- 211-8146 · Additional tax; refunds
- 211-8147 · False swearing outside the State
- 211-8148 · False swearing
- 211-8162 · Foreign corporations
- 211-8171 · Recovery of taxes and penalties
- 211-8172 · Inconsistent laws repealed
- 211-8211 · Rate of tax and time of payment
- 211-8212 · Liability of lessees
- 211-8241 · Annual report required; contents
- 211-8242 · Reports on fiscal year basis
- 211-8261 · Railroad property
- 211-8281 · Railroad operating wholly in State
- 211-8282 · Road operating within and outside the State
- 211-8283 · Single or separate appraisals
- 211-8284 · Appraised value as true value
- 211-8285 · Defective, insufficient, or invalid appraisals
- 211-8286 · Property exempt from appraisal
- 211-8301 · 211-8301
- 211-8321 · General rule
- 211-8322 · Subsequent appraisals
- 211-8341 · Record of appraisals
- 211-8342 · Sufficiency of record and notice
- 211-8343 · Notice of appraisal; time appraisal in force
- 211-8344 · Definition of representative; notice
- 211-8361 · General rules for appeals
- 211-8362 · Procedure
- 211-8363 · Appraisal invalid in part
- 211-8391 · 211-8391
- 211-8394 · Petition and hearing for relief from taxes