The Vermont Statutes Online
The Statutes below include the actions of the 2024 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.
Title 32 : Taxation and Finance
Chapter 103 : Department of Taxes; Commissioner of Taxes
Subchapter 001 : GENERAL PROVISIONS
(Cite as: 32 V.S.A. § 3111)-
§ 3111. Internal Revenue Service charges
Notwithstanding section 502 of this title, the Commissioner may charge against any State tax liability a fee agreed to by the Department and paid to the U.S. Department of the Treasury for participation in a Debt Setoff Program. (Added 2001, No. 144 (Adj. Sess.), § 14, eff. June 21, 2002.)
