§ 5933. Collection of debts through setoff
(a) A claimant agency may submit any debt of $45.00 or more to the Department for collection under the procedure established by this chapter. This setoff debt collection remedy is in addition to and not in substitution for any other remedy available by law.
(b) The Department shall, upon request of a claimant agency, set off any refund that it owes to a debtor against the amount of debt certified by a claimant agency in accordance with the procedure established by section 5934 of this chapter. (Added 1981, No. 228 (Adj. Sess.), § 1, eff. May 4, 1982; amended 2019, No. 175 (Adj. Sess.), § 25a, eff. Oct. 8, 2020.)
Structure Vermont Statutes
Title 32 - Taxation and Finance
§ 5812. Income taxation of parties to a civil union
§ 5819. Inconsistent provisions
§ 5822. Tax on income of individuals, estates, and trusts
§ 5823. Vermont income of individuals, estates, and trusts
§ 5824. Adoption of federal income tax laws
§ 5825. Credit for taxes paid to other states and provinces
§ 5825a. Credit for Vermont Higher Education Investment Plan contributions
§ 5828. Mobile home park sale; capital gain credit
§ 5828b. Earned income tax credit
§ 5828c. Child and dependent care credit
§ 5830b. Tax credits; Entrepreneurs’ Seed Capital Fund
§ 5830c. Tax credits; charitable investments in housing
§ 5830d. Deferral of income taxation; combat zone duty
§ 5830e. Retirement income; Social Security income
§ 5830f. Vermont child tax credit
§ 5832. Tax on income of corporations
§ 5832a. Digital business entity franchise tax
§ 5833. Allocation and apportionment of income
§ 5834. Computation of gains and losses
§ 5835. Construction of subchapter
§ 5836. Franchise tax on financial institutions
§ 5838. Digital business entity election
§ 5841. Requirement and rate of withholding
§ 5842. Return and payment of withheld taxes
§ 5843. Failure to account; maintenance of trust account
§ 5844. Liability; penalty; trust for the State
§ 5847. Withholding on sales or exchanges of real estate
§ 5852. Payment of estimated income tax
§ 5855. Payments as tax liability
§ 5856. Declaration of estimated tax
§ 5859. Assessment date, penalties, interest
§ 5861. Returns by individuals, trusts, and estates
§ 5861a. Returns by partnerships
§ 5862. Returns by corporations
§ 5862a. Nongame Wildlife Account checkoff
§ 5862b. Vermont Children’s Trust Foundation checkoff
§ 5862d. Filing of federal form 1099
§ 5862e. Vermont Veterans’ Fund checkoff
§ 5862f. Vermont Green Up checkoff
§ 5864. Failure to file a return; petition and computation of tax
§ 5866. Supplemental information; changes in federal tax liability or taxable income
§ 5867. Form and verification of returns
§ 5868. Extension of time for filing of returns
§ 5870. Reporting use tax on individual income tax returns
§ 5871. Payments by individuals, trusts, and estates
§ 5872. Payment by corporations
§ 5873. Extension of time for payment
§ 5882. Time limitation on notices of deficiency and assessment of penalty and interest
§ 5883. Determination of deficiency, refund, or assessment
§ 5884. Refunds; petitions for refunds
§ 5885. Procedure for hearings by Commissioner; appeals
§ 5886. Payment and collection of deficiencies and assessments; jeopardy notices
§ 5887. Remedy exclusive; determination final
§ 5888. Determination of taxable income and income tax liability under the laws of the United States
§ 5891. Tax a debt to the State
§ 5892. Action to collect taxes; limitations
§ 5894. Liability for failure or delinquency
§ 5895. Tax liability as property lien
§ 5901. Consent to use or disclosure of information
§ 5902. Persons preparing returns
§ 5910. Definitions; federal conformity
§ 5911. Taxation of an S corporation and its shareholders
§ 5914. Returns and mandatory payments
§ 5920. Returns and mandatory payments
§ 5922. Financial services development tax credit
§ 5930u. Tax credit for affordable housing
§ 5930bb. Eligibility and administration
§ 5930cc. Downtown and Village Center Program tax credits
§ 5930dd. Claims; availability
§ 5930ii. Research and development tax credit
§ 5930nn. Recently deployed veteran tax credit
§ 5933. Collection of debts through setoff
§ 5937. Priorities in claims to setoff
§ 5938. Collection assistance fees
§ 5939. Confidentiality exemption; nondisclosure
§ 5941. Procedure for setoff of court judgments
§ 5942. Offset for taxes owed in another state; reciprocity