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. § 3030)
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§ 3030. Tax liability as property lien; discharge and foreclosure
(a) If any licensee required to pay the tax under this chapter neglects or refuses to
pay the same after demand is made by the Commissioner, the amount, together with all
penalties and interest provided for in this chapter and together with any additional
costs that may accrue, shall be a lien in favor of the State upon all property and
rights to property, whether real or personal, belonging to such licensee. Such lien
shall arise at the time demand is made by the Commissioner and shall continue until
the liability for such sum with interest and costs is satisfied or becomes unenforceable.
Such lien shall have the same force and effect as the lien provided for in 32 V.S.A. § 5895, and notice of such lien shall be recorded as provided for in 32 V.S.A. § 5895.
(b) Release and foreclosure of the lien shall be as provided in 32 V.S.A. § 5895(b) and (c).
(c) This section shall also apply to any officer or agent found personally liable pursuant
to section 3029 of this title. (Added 1999, No. 154 (Adj. Sess.), § 38; amended 2019, No. 131 (Adj. Sess.), § 228.)