The Vermont Statutes Online
The Statutes below include the actions of the 2025 session of the General Assembly.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
(Cite as: 23 V.S.A. § 3022)
-
§ 3022. Proceedings to recover tax
(a) Whenever any person fails to pay any tax, penalty, or interest, the Attorney General
shall, upon the request of the Commissioner, enforce the payment on behalf of the
State in any court of the State or of any other state of the United States or of any
province of Canada.
(b) The remedy for the collection of taxes provided by 32 V.S.A. § 9811(b) shall be available to the Commissioner as an additional or alternate remedy and the
Commissioner may issue a warrant directed to an enforcement officer who may exercise
throughout the State the same powers granted to a sheriff in his or her county.
(c) The Commissioner is authorized to contract with private collection agencies for collection
of tax penalties and interest imposed on persons who have failed to pay after reasonable
notification of the debt. The Commissioner may agree to pay collection agencies a
fixed rate for services rendered or a percentage of the amount actually collected
by the agencies and remitted to the State. Notwithstanding 32 V.S.A. § 502, the Commissioner may charge against the collections an agreed-upon fixed rate or
percentage of collections. (Added 1981, No. 172 (Adj. Sess.), § 1; amended 1987, No. 111, § 6.)