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
:
TOBACCO PRODUCTS TAX
(Cite as: 32 V.S.A. § 7818)
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§ 7818. Tax as debt to the State
A tax on tobacco products imposed by this subchapter and all increases, interest,
and penalties thereon shall become, from the date it is due and payable, a personal
debt from the person liable to pay the same to the State of Vermont, to be recovered
in a civil action under this section. (Added 1959, No. 231, § 7.)