Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 9616
Taxes as property lien
If any person required to pay 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 person. 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 said section. Certificates of release of such lien shall also be given by the Commissioner as in the case of the withholding tax liens. (
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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