Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 10112
Action to collect taxes
Official textlegislature.vermont.gov
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. (
Source: view the official text
In this chapter (13 sections)
- 237-10101 · Definitions
- 237-10102 · Powers of the Commissioner and Secretary
- 237-10103 · Tax imposed; exemptions
- 237-10104 · Duties of Secretary and Commissioner
- 237-10105 · Failure to pay tax; criminal penalties
- 237-10106 · Notice of deficiency
- 237-10107 · Refunds
- 237-10108 · Mailing of notice
- 237-10109 · Determination by Commissioner
- 237-10110 · Appeal process
- 237-10111 · Payment and collection of deficiencies and assessments;…
- 237-10112 · Action to collect taxes
- 237-10113 · Lien