§ 3302. Debt referral
(a) An agency or any other branch or subdivision of State government may enter into an agreement with the Department of Taxes to collect any debt, other than debts related to property taxes under chapters 123 through 135 of this title, of $50.00 or more under the procedures established by this subchapter.
(b) Any agreement shall contain the following provisions:
(1) a process for ensuring that the debt is final, and not subject to any negotiation for settlement;
(2) a process for providing the Department with information necessary to identify each debtor and for certifying in writing the amount of each debt submitted to the Department for collection, along with any other information as the Commissioner shall require;
(3) a hierarchy of payments made from debts collected; and
(4) any other provisions necessary to allow the Department of Taxes to collect the referred debt. (Added 2015, No. 57, § 45, eff. July 1, 2016.)
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