Vermont Statutes Title 32 Sec. 3112
Terms Used In Vermont Statutes Title 32 Sec. 3112
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
§ 3112. Allocation of payments
(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.)