Vermont § 3120 - Tax liability as property lien; discharge and foreclosure
Full text of Vermont Vermont Statutes Online § 3120 — Tax liability as property lien; discharge and foreclosure, with citation guidance and answers to common questions.
§ 3120. Tax liability as property lien; discharge and foreclosure
- (a) If any licensee required to pay the tax under this subchapter neglects or refuses
to pay the same after demand is made by the Commissioner, the amount, together with
all penalties and interest provided for in this subchapter and together with any additional
costs that may accrue, shall be a lien in favor of the State upon all property and
rights to property, whether real or personal, belonging to such licensee. Such lien
shall arise at the time demand is made by the Commissioner and shall continue until
the liability for such sum with interest and costs is satisfied or becomes unenforceable.
Such lien shall have the same force and effect as the lien provided for in 32 V.S.A. § 5895, and notice of such lien shall be recorded as is provided in 32 V.S.A. § 5895. (b) Release and foreclosure of the lien shall be as provided in 32 V.S.A. § 5895(b) and (c). (c) This section shall also apply to any officer or agent found personally liable under
section 3119 of this title. (Added 1999, No. 154 (Adj. Sess.), § 45; amended 2019, No. 131 (Adj. Sess.), § 231.)
Source: official Vermont text · Last verified 2026-08-27
Frequently Asked Questions About Vermont § 3120
What does Vermont Statutes Online § 3120 cover?
Section 3120 ("Tax liability as property lien; discharge and foreclosure") is part of the Vermont Statutes Online, the codified statutory law of Vermont. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Vermont § 3120?
A common citation format is "Vermont Statutes Online § 3120" (Vermont). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Vermont law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Vermont official source linked on this page or consult a licensed Vermont attorney.
How does Vermont § 3120 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Vermont can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Vermont.