Vermont Statutes Title 32 Sec. 3109
Terms Used In Vermont Statutes Title 32 Sec. 3109
- Contract: A legal written agreement that becomes binding when signed.
- Fees: shall mean earnings due for official services, aside from salaries or per diem compensation. See
- Fixed Rate: Having a "fixed" rate means that the APR doesn't change based on fluctuations of some external rate (such as the "Prime Rate"). In other words, a fixed rate is a rate that is not a variable rate. A fixed APR can change over time, in several circumstances:
- You are late making a payment or commit some other default, triggering an increase to a penalty rate
- The bank changes the terms of your account and you do not reject the change.
- The rate expires (if the rate was fixed for only a certain period of time).
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- State: when applied to the different parts of the United States may apply to the District of Columbia and any territory and the Commonwealth of Puerto Rico. See
§ 3109. Sheriffs and collection agencies; contracts for the collection of taxes; the use of bank or credit cards for the payment of delinquent taxes
(a) The Commissioner may contract with one or more sheriffs or constables for the collection of taxes by the sheriff’s or constable’s performance of services authorized by law, for compensation that may be in lieu of any statutory fees. The compensation terms of such contracts shall be uniform throughout the State unless the Commissioner certifies that differential terms are required because of unusual circumstances in a particular case, and recites such circumstances in the contract. When contracting with the Commissioner under this subsection, constables are authorized to avail themselves of all statutory remedies available to sheriffs to collect taxes. Notwithstanding section 502 of this title, the Commissioner may charge against such collections an agreed-upon fixed rate or percentage of collections.
(b) The Commissioner may also contract with private collection agencies for the collection of taxes owed to the State by taxpayers. The Commissioner may agree to pay such agencies a fixed rate for services rendered or a percentage of the amount actually collected by such agencies and remitted to the Commissioner. Notwithstanding section 502 of this title, the Commissioner may charge against such collections an agreed-upon fixed rate or percentage of collections.
(c) If the Commissioner determines that an employee of a private collection agency has violated any provision of section 3102 of this title, such employee shall, in addition to any other sanctions under section 3102, be barred from acting under any contract with the State and shall be incapable of acting as an agent, employee, or public officer of the State for a period of five years thereafter.
(d) As used in this section, the word “taxes” shall include all tax liabilities, license fees, interest, penalties, fees, and any other charges or amounts arising from any tax liability owed to the State.
(e) As used in this section, the word “Commissioner” shall include the Commissioner of Motor Vehicles. (Added 1983, No. 178 (Adj. Sess.), eff. April 20, 1984; amended 1985, No. 266 (Adj. Sess.), § 5, eff. June 4, 1986; 1987, No. 278 (Adj. Sess.), § 13, eff. June 21, 1988; 1991, No. 186 (Adj. Sess.), §§ 4, 6, eff. May 7, 1992; 1993, No. 60, §§ 24a, 24b eff. May 28, 1993; 1995, No. 63, §§ 24a, 24b, eff. May 4, 1995; 1995, No. 82 (Adj. Sess.), § 1, eff. Feb. 21, 1996; 2003, No. 109 (Adj. Sess.), § 14; 2021, No. 105 (Adj. Sess.), § 497, eff. July 1, 2022.)