Vermont § 9614 - Taxes as personal debt to State

§ 9614. Taxes as personal debt to State

• (a) All taxes required to be paid under this chapter and all increases, interest, and
  penalty thereon that become due and payable to the Commissioner shall constitute a
  personal debt from the person liable to pay the same to the State of Vermont to be
  recovered in a civil action under this section. (b) Action may be brought by the Attorney General at the instance of the Commissioner
  in the name of the State to recover the amount of taxes, penalties, and interest due
  from such person, provided the action is brought within six years after the same are
  due. The action shall be returnable in the county where the person resides, if a resident
  of the State, and if a nonresident, the action shall be returnable to the County of
  Washington. The limitation of six years in this section shall not apply to a suit
  to collect taxes, penalties, interest, and costs when the person filed a fraudulent
  return or failed to file a return when the same was due. (Added 1971, No. 73, § 47, eff. April 16, 1971; amended 1991, No. 186 (Adj. Sess.), § 26, eff. May 7, 1992.)