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
001
:
GENERAL PROVISIONS
(Cite as: 32 V.S.A. § 3113b)
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§ 3113b. Lottery winnings; satisfaction of tax liabilities
For all Vermont Lottery games, the Commissioner of Liquor and Lottery may, before
issuing prize money to a winner, determine whether the winner has an outstanding tax
liability payable to the Department of Taxes. If any such winner owes taxes to the
State, the Commissioner of Taxes, after notice to the owner, may request and the Department
of Liquor and Lottery shall transfer the amount of the tax liability to the Department
for setoff of the taxes owed. The notice shall advise the winner of the action being
taken and the right to appeal the setoff if the tax debt is not the winner’s debt,
or if the debt has been paid, or if the tax debt was appealed within 60 days from
the date of the assessment and the appeal has not been finally determined, or if the
debt was discharged in bankruptcy. Any offset of Lottery winnings for taxes shall
be third in priority to the offset of Lottery winnings to the Office of Child Support
pursuant to 15 V.S.A. § 792 and the offset of Lottery winnings for restitution pursuant to 13 V.S.A. § 7043. (Added 2011, No. 45, § 1, eff. May 24, 2011; amended 2019, No. 73, § 44.)