Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 10113
Lien
Official textlegislature.vermont.gov
The amount of taxes to be paid under this chapter shall be a lien in favor of the
State of Vermont upon all property and rights to property, whether real or personal, belonging to the person liable for the tax. The lien shall be enforced in the manner prescribed by section 5895 of this title. (
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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