Vermont § 5892 - Action to collect taxes; limitations
Full text of Vermont Vermont Statutes Online § 5892 — Action to collect taxes; limitations, with citation guidance and answers to common questions.
§ 5892. Action to collect taxes; limitations
- (a) Action may be brought by the Attorney General of the State at the instance of the
Commissioner in the name of the State to recover the amount of the tax liability of
any taxpayer, if the action is brought within six years after the date the tax liability
was collectible under section 5886 of this title. The action shall be returnable in the county where the taxpayer resides or has a
place of business, and if the taxpayer neither resides nor has a place of business
in this State, the action shall be returnable in Washington County. (b) Notwithstanding 12 V.S.A. §§ 3167 and 3168, a motion may be brought by the Attorney General of the State at the instance of
the Commissioner in the name of the State for issuance of trustee process at the same
time as an action is brought under subsection (a) of this section, and, if judgment
is granted in that action, the court may proceed immediately to hear and render a
decision on the trustee process. (Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 2009, No. 1 (Sp. Sess.), § H.27, eff. June 2, 2009.)
Frequently Asked Questions About Vermont § 5892
What does Vermont Statutes Online § 5892 cover?
Section 5892 ("Action to collect taxes; limitations") 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 § 5892?
A common citation format is "Vermont Statutes Online § 5892" (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 § 5892 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.