Vermont Laws

The Vermont Statutes Online

Title 32 : Taxation and Finance

Chapter 190 : ESTATE AND GIFT TAXES

Subchapter 004 : GENERAL PROVISIONS

(Cite as: 32 V.S.A. § 7493)

§ 7493. 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 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title.)