Vermont Statutes
Chapter 237 - Tax on Hazardous Waste
§ 10112. Action to collect taxes

§ 10112. Action to collect taxes
Any tax liability imposed by this chapter is, from the time the tax liability becomes collectible under section 10111 of this title, a debt of the taxpayer to the State, to be recovered in an action on this title. The action shall be returnable in a county where the taxpayer resides or has a place of business, and if the taxpayer neither resides nor has a place of business in this State, the action shall be returnable in Washington County. (Added 1985, No. 70, § 7.)

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