Vermont Statutes Title 32 Sec. 3113a
Terms Used In Vermont Statutes Title 32 Sec. 3113a
- 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.
- Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
- 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
§ 3113a. Abandoned property; satisfaction of tax liabilities
The Commissioner may request from the Office of the Treasurer the names and Social Security or federal identification numbers of apparent owners of presumed abandoned property prior to notice being given pursuant to 27 Vt. Stat. Ann. chapter 18, subchapter 5. If any apparent owner owes taxes to the State, the Commissioner, after notice to the owner, may request and the Treasurer shall transfer the abandoned property of the owner to the Department for setoff of the taxes owed. The notice shall advise the owner of the action being taken and the right to appeal the setoff if the tax debt is not the owner’s debt, or if the debt has been paid, or if the tax debt was appealed within 60 days from the date of the assessment and the appeal has not been finally determined, or if the debt was discharged in bankruptcy. (Added 2009, No. 1 (Sp. Sess.), § H.20, eff. June 2, 2009; amended 2021, No. 105 (Adj. Sess.), § 499, eff. July 1, 2022.)