32 V.S.A. § 10112 — Action to collect taxes

Any tax liability imposed by this chapter is, from the time the tax liability becomes
collectible under section 10111 of this title, a debt of the taxpayer to the State, to be recovered in an action on this title.
The action shall be returnable in a county where the taxpayer resides or has a place
of business, and if the taxpayer neither resides nor has a place of business in this
State, the action shall be returnable in Washington County. (