The Vermont Statutes Online
The Statutes below include the actions of the 2024 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.
Title 32 : Taxation and Finance
Chapter 231 : Property Transfer Tax
(Cite as: 32 V.S.A. § 9615)-
§ 9615. Levy for nonpayment
When all or any portion of a tax imposed by this chapter, or any penalty or interest due in connection with such a tax, is not paid, the Commissioner may issue a warrant under the Commissioner’s hand and official seal directed to the sheriff of any county of 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 town 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 within the time specified in the warrant. (Added 1971, No. 73, § 48, eff. April 16, 1971; amended 2021, No. 105 (Adj. Sess.), § 590, eff. July 1, 2022.)
