Vermont § 3112 Allocation of payments

Vermont Statutes

§ 3112 — Allocation of payments

Vermont § 3112

Title 32Title 32: Taxation and Finance

Ch. 103Chapter 103: Department of Taxes; Commissioner of Taxes

This text of Vermont § 3112 (Allocation of payments) is published on Counsel Stack Legal Research, covering Vermont primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Vt. Stat. Ann. tit. 32, § 3112 (2026).

Text

(a)Any payment received by the Commissioner from any taxpayer may, notwithstanding any direction by the taxpayer to the contrary, be applied to the taxpayer’s liability for any tax administered by the Commissioner and for any period. Any payment may, with respect to any taxable period, be applied first to the amount of any interest, next to the amount of any penalty, next to the amount of any fee, and finally to the amount of any unpaid tax liability for that period.

(b)The Commissioner may treat any refund payment owed by the Commissioner to a taxpayer as if it were a payment received from the taxpayer and may apply the payment in accordance with subsection (a) of this section.

(c)The provisions of this section shall apply notwithstanding any appeal by the taxpayer. (Added 1985, No. 26

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(a) Any payment received by the Commissioner from any taxpayer may, notwithstanding any direction by the taxpayer to the contrary, be applied to the taxpayer’s liability for any tax administered by the Commissioner and for any period. Any payment may, with respect to any taxable period, be applied first to the amount of any interest, next to the amount of any penalty, next to the amount of any fee, and finally to the amount of any unpaid tax liability for that period.
(b) The Commissioner may treat any refund payment owed by the Commissioner to a taxpayer as if it were a payment received from the taxpayer and may apply the payment in accordance with subsection (a) of this section.
(c) The provisions of this section shall apply notwithstanding any appeal by the taxpayer. (Added 1985, No. 263 (Adj. Sess.), § 3, eff. June 4, 1986.)