§ 6064. Claim applied against outstanding liabilities
The amount of any property tax credit resulting under this chapter may be applied by the Commissioner, beginning July 1 of the calendar year in which the claim is filed, against any State tax liability outstanding against the claimant. (Added 1997, No. 60, § 51, eff. Jan. 1, 1998; amended 2005, No. 185 (Adj. Sess.), § 22.)
Structure Vermont Statutes
Title 32 - Taxation and Finance
Chapter 154 - Homestead Property Tax Credit and Renter Credit
§ 6062. Number and identity of claimants; apportionment
§ 6063. Claim as personal; credit amount at time of transfer
§ 6064. Claim applied against outstanding liabilities
§ 6065. Forms; tables; notices
§ 6066. Computation of property tax credit and renter credit
§ 6066a. Determination of property tax credit
§ 6068. Application and time for filing
§ 6071. Excessive and fraudulent claims