32 V.S.A. § 9281 — Taxes as property lien

If any operator required to pay and transmit a tax under this chapter neglects or
refuses to pay the same after demand, the amount, together with all penalties and
interest provided for in this chapter and together with any costs that may accrue
in addition thereto, shall be a lien in favor of the State of Vermont upon all property
and rights to property, whether real or personal, belonging to such operator. Such
lien shall arise at the time demand is made by the Commissioner of Taxes and shall
continue until the liability for such sum with interest and costs is satisfied or
becomes unenforceable. Such lien shall have the same force and effect as the lien
for taxes withheld under the withholding provisions of the Vermont income tax law,
as provided under section 5895 of this title, and notice of such lien shall be recorded as is provided in that section. Certificates
of release of such lien shall also be given by the Commissioner as in the case of
the aforesaid tax liens. (