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Searching 2021-2022 Session

The Vermont Statutes Online

 

Title 32 : Taxation and Finance

Chapter 205 : CIGARETTES AND TOBACCO PRODUCTS

Subchapter 004 : TOBACCO PRODUCTS TAX

(Cite as: 32 V.S.A. § 7818)
  • § 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.)