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 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title.)
Vermont Legal Code
§ 7493
Vermont Title 32 — Vermont law
Source: https://legislature.vermont.gov/statutes/section/32/190/07493· Version 2026