The Vermont Statutes Online
The Statutes below include the actions of the 2024 session of the General Assembly.
The Vermont Statutes Online will be down for maintenance on Wednesday, October 22 while we load the actions of the 2025 General Assembly.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
Title 7 : Alcoholic Beverages, Cannabis, and Tobacco
Chapter 015 : Taxes
(Cite as: 7 V.S.A. § 425)-
§ 425. Taxes a personal debt; action for recovery
All taxes imposed by this title and all increases, interest, and penalties on those taxes, from the time they become due and payable, shall become a personal debt from the person liable to pay the amounts due to the State of Vermont and may be recovered in a civil action brought pursuant to this section. (Amended 2017, No. 83, § 71.)