Tax a debt to the State Any tax liability imposed by this chapter becomes, from the time the tax liability is due and payable, a debt of the taxpayer to the State to be recovered in an action on this title. (Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966.)
Vermont Legal Code
§ 5891
Vermont Title 32 — Vermont law
Source: https://legislature.vermont.gov/statutes/section/32/151/05891· Version 2026