Vermont § 3109 - Sheriffs and collection agencies; contracts for the collection of taxes; the use of bank or credit cards for the payment of delinquent taxes

§ 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.)