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.
Subchapter
002
:
TAXATION
(Cite as: 24 App. V.S.A. ch. 155, § 23)
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§ 23. Penalty
All taxes due or payable and not paid within the time specified in section 21 of this
charter shall be deemed delinquent and shall bear interest at the maximum rate allowable
by State statute on the amount delinquent. In addition, a collection fee of the maximum
amount allowable by State statutes on the amount delinquent shall be charged.