Vermont § 5937 - Priorities in claims to setoff
Full text of Vermont Vermont Statutes Online § 5937 — Priorities in claims to setoff, with citation guidance and answers to common questions.
§ 5937. Priorities in claims to setoff
- (a) Priority in multiple claims to refunds allowed to be set off under the provisions
of this chapter shall be in descending order of magnitude. (b) Notwithstanding the priority set forth in subsection (a) of this section, the Department
may apply a refund to the outstanding Vermont State tax liability of a taxpayer, including
a taxpayer’s liability for interest, penalties, and fees, before any portion of a
refund is transferred to a claimant agency. (Added 1981, No. 228 (Adj. Sess.), § 1, eff. May 4, 1982; amended 2021, No. 105 (Adj. Sess.), § 550, eff. July 1, 2022.)
Source: official Vermont text · Last verified 2026-08-27
Frequently Asked Questions About Vermont § 5937
What does Vermont Statutes Online § 5937 cover?
Section 5937 ("Priorities in claims to setoff") 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 § 5937?
A common citation format is "Vermont Statutes Online § 5937" (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 § 5937 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.