Vermont § 3030 Tax liability as property lien; discharge and foreclosure

Vermont Statutes

§ 3030 — Tax liability as property lien; discharge and foreclosure

Vermont § 3030

Title 23Title 23: Motor Vehicles

Ch. 27Chapter 027: Diesel Fuel Tax

This text of Vermont § 3030 (Tax liability as property lien; discharge and foreclosure) 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. 23, § 3030 (2026).

Text

(a)If any licensee required to pay the tax under this chapter neglects or refuses to pay the same after demand is made by the Commissioner, the amount, together with all penalties and interest provided for in this chapter and together with any additional costs that may accrue, shall be a lien in favor of the State upon all property and rights to property, whether real or personal, belonging to such licensee. Such lien shall arise at the time demand is made by the Commissioner and shall continue until the liability for such sum with interest and costs is satisfied or becomes unenforceable. Such lien shall have the same force and effect as the lien provided for in 32 V.S.A. § 5895, and notice of such lien shall be recorded as provided for in 32 V.S.A. § 5895.

(b)Release and foreclosure of

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(a) If any licensee required to pay the tax under this chapter neglects or refuses to pay the same after demand is made by the Commissioner, the amount, together with all penalties and interest provided for in this chapter and together with any additional costs that may accrue, shall be a lien in favor of the State upon all property and rights to property, whether real or personal, belonging to such licensee. Such lien shall arise at the time demand is made by the Commissioner and shall continue until the liability for such sum with interest and costs is satisfied or becomes unenforceable. Such lien shall have the same force and effect as the lien provided for in 32 V.S.A. § 5895, and notice of such lien shall be recorded as provided for in 32 V.S.A. § 5895.
(b) Release and foreclosure of the lien shall be as provided in 32 V.S.A. § 5895(b) and (c).
(c) This section shall also apply to any officer or agent found personally liable pursuant to section 3029 of this title. (Added 1999, No. 154 (Adj. Sess.), § 38; amended 2019, No. 131 (Adj. Sess.), § 228.)