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Searching 2023-2024 Session

The Vermont Statutes Online

The Vermont Statutes Online have been updated to include the actions of the 2023 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 007 : Collections

(Cite as: 32 V.S.A. § 3301)
  • § 3301. Collections Unit

    (a) There is established within the Department of Taxes a Collections Unit. The primary purpose of the Collections Unit is to enforce and collect debt owed the State, including tax debts and debts certified to the Department of Taxes from other branches, agencies, or subdivisions of government under this subchapter.

    (b) The Collections Unit shall:

    (1) employ such staff as is necessary, subject to the approval of the Commissioner of Taxes;

    (2) adopt rules under 3 V.S.A. chapter 25 to provide for the uniform administration of the collection of State debt;

    (3) collect tax deficiencies owed the State, including those under chapter 151, subchapters 8 and 9 of this title;

    (4) administer the system of tax debt setoff in chapter 151, subchapter 12 of this title;

    (5) administer the system of tax intercepts under section 3113 of this title; and

    (6) collect debts referred from agencies or from other branches or subdivisions of State government under this subchapter. (Added 2015, No. 57, § 45, eff. July 1, 2016.)