§ 3111. Internal Revenue Service charges
Notwithstanding section 502 of this title, the Commissioner may charge against any State tax liability a fee agreed to by the Department and paid to the U.S. Department of the Treasury for participation in a Debt Setoff Program. (Added 2001, No. 144 (Adj. Sess.), § 14, eff. June 21, 2002.)
Structure Vermont Statutes
Title 32 - Taxation and Finance
Chapter 103 - Department of Taxes; Commissioner of Taxes
§ 3101. Powers and duties of Commissioner
§ 3102. Confidentiality of tax records
§ 3108. Establishment of interest rate
§ 3110. Payments accepted by the Commissioner
§ 3111. Internal Revenue Service charges
§ 3112. Allocation of payments
§ 3113. Requirement for obtaining license, governmental contract, or employment
§ 3113a. Abandoned property; satisfaction of tax liabilities
§ 3113b. Lottery winnings; satisfaction of tax liabilities
§ 3201. Administration of taxes
§ 3202. Interest and penalties
§ 3203. Notice of deficiencies; assessment of penalties and interest; denial of refund
§ 3206. Recommendation for extraordinary relief
§ 3207. Administrative attachment
§ 3208. Administrative garnishment
§ 3262. Lien fees; service of process costs; electronic filing of liens