Vermont § 5942 - Offset for taxes owed in another state; reciprocity
Full text of Vermont Vermont Statutes Online § 5942 — Offset for taxes owed in another state; reciprocity, with citation guidance and answers to common questions.
§ 5942. Offset for taxes owed in another state; reciprocity
- (a) Upon the request and certification of a tax officer of a claimant state to the Commissioner
that a taxpayer owes taxes to the claimant state and that the debt is fixed and no
longer subject to appeal under the laws of that state, the Commissioner may set off
any refund that it owes to the taxpayer against the amount of the certified debt and
pay that amount to the requesting state. (b) The Commissioner shall not set off any debt unless the laws of the requesting state
allow the Commissioner, in cases where the taxpayer owes taxes to this State, to certify
that a tax is owed and to request a tax officer of the requesting state to set off
any refund owed to the taxpayer and pay that amount to this State. (Added 2009, No. 160 (Adj. Sess.), § 7, eff. June 4, 2010.)
Source: official Vermont text · Last verified 2026-08-27
Frequently Asked Questions About Vermont § 5942
What does Vermont Statutes Online § 5942 cover?
Section 5942 ("Offset for taxes owed in another state; reciprocity") 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 § 5942?
A common citation format is "Vermont Statutes Online § 5942" (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 § 5942 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.