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. § 5892)
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§ 5892. Action to collect taxes; limitations
(a) Action may be brought by the Attorney General of the State at the instance of the
Commissioner in the name of the State to recover the amount of the tax liability of
any taxpayer, if the action is brought within six years after the date the tax liability
was collectible under section 5886 of this title. The action shall be returnable in the county where the taxpayer resides or has a
place of business, and if the taxpayer neither resides nor has a place of business
in this State, the action shall be returnable in Washington County.
(b) Notwithstanding 12 V.S.A. §§ 3167 and 3168, a motion may be brought by the Attorney General of the State at the instance of
the Commissioner in the name of the State for issuance of trustee process at the same
time as an action is brought under subsection (a) of this section, and, if judgment
is granted in that action, the court may proceed immediately to hear and render a
decision on the trustee process. (Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 2009, No. 1 (Sp. Sess.), § H.27, eff. June 2, 2009.)