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
004
:
GENERAL PROVISIONS
(Cite as: 32 V.S.A. § 7495)
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§ 7495. Levy for nonpayment
When all or any portion of a tax liability imposed by this chapter is not paid within
60 days after it becomes collectible under section 7490 of this title, the Commissioner may issue a warrant under the Commissioner’s hand and official
seal directed to the sheriff of any county in this State. The warrant shall command
the sheriff to levy upon and sell the real and personal property of the taxpayer for
the payment of the unpaid tax liability imposed by this chapter, together with allowable
fees and costs. The levy and sale shall be effected in the manner, and shall be subject
to the limitations, prescribed for the levy, distraint, and sale of property for the
nonpayment of the taxes under sections 5191–5193 and 5253–5263 of this title. The
sheriff shall return the warrant to the Commissioner and pay to the Commissioner the
money collected thereunder within time specified in the warrant. (Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 2021, No. 105 (Adj. Sess.), § 562, eff. July 1, 2022.)