Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 9615
Levy for nonpayment
When all or any portion of a tax imposed by this chapter, or any penalty or interest due in connection with such a tax, is not paid, the Commissioner may issue a warrant under the Commissioner’s hand and official seal directed to the sheriff of any county of 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 town 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 within the time specified in the warrant. (
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In this chapter (18 sections)
- 231-9601 · Definitions
- 231-9602 · Tax on transfer of title to property
- 231-9602a · Clean water surcharge
- 231-9603 · Exemptions
- 231-9604 · Liability for tax
- 231-9605 · Payment of tax
- 231-9606 · Property transfer return
- 231-9607 · Acknowledgment of return and tax payment
- 231-9608 · Prohibition against certain recordings
- 231-9609 · Penalty for false statement
- 231-9610 · Remittance of return and tax; inspection of returns
- 231-9611 · Rules of Commissioner
- 231-9612 · 231-9612
- 231-9614 · Taxes as personal debt to State
- 231-9615 · Levy for nonpayment
- 231-9616 · Taxes as property lien
- 231-9617 · Notices; appeals
- 231-9618 · Duty to report stock acquisitions