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.
(Cite as: 32 V.S.A. § 9614)
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§ 9614. Taxes as personal debt to State
(a) All taxes required to be paid under this chapter and all increases, interest, and
penalty thereon that become due and payable to the Commissioner shall constitute 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.
(b) Action may be brought by the Attorney General at the instance of the Commissioner
in the name of the State to recover the amount of taxes, penalties, and interest due
from such person, provided the action is brought within six years after the same are
due. The action shall be returnable in the county where the person resides, if a resident
of the State, and if a nonresident, the action shall be returnable to the County of
Washington. The limitation of six years in this section shall not apply to a suit
to collect taxes, penalties, interest, and costs when the person filed a fraudulent
return or failed to file a return when the same was due. (Added 1971, No. 73, § 47, eff. April 16, 1971; amended 1991, No. 186 (Adj. Sess.), § 26, eff. May 7, 1992.)