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Terms Used In Vermont Statutes Title 7 Sec. 425

  • Person: shall include any natural person, corporation, municipality, the State of Vermont or any department, agency, or subdivision of the State, and any partnership, unincorporated association, or other legal entity. See
  • 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

§ 425. Taxes a personal debt; action for recovery

All taxes imposed by this title and all increases, interest, and penalties on those taxes, from the time they become due and payable, shall become a personal debt from the person liable to pay the amounts due to the State of Vermont and may be recovered in a civil action brought pursuant to this section. (Amended 2017, No. 83, § 71.)