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Terms Used In Vermont Statutes Title 32 Sec. 5874

  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • tax liability: includes the liability for all amounts owing by a taxpayer to the State of Vermont under this chapter. See
  • Taxpayer: means a person obligated to file a return with or pay or remit any amount to this State under this chapter. See

§ 5874. Method of payment

All tax liabilities imposed by this chapter may be paid pursuant to section 3110 of this title. A tax liability may be paid with uncertified check, but if an uncertified check is not honored by the bank on which it is drawn, the taxpayer shall remain liable for the payment of the tax and for all lawful penalties and interest, in the same manner as if the check had not been tendered. (Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 2021, No. 73, § 5.)