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
009
:
ENFORCEMENT AND COLLECTION
(Cite as: 32 V.S.A. § 5891)
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§ 5891. Tax a debt to the State
Any tax liability imposed by this chapter becomes, from the time the tax liability
is due and payable, a debt of the taxpayer to the State to be recovered in an action
on this title. (Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966.)