Vermont § 9811 - Proceedings to recover tax

§ 9811. Proceedings to recover tax

• (a) Whenever any person required to collect tax shall fail to collect or pay over any
  tax, penalty, or interest imposed by this chapter or whenever any customer shall fail
  to pay any tax, penalty, or interest, the Attorney General shall, upon the request
  of the Commissioner, enforce the payment thereof on behalf of the State in any court
  of the State or of any other state of the United States. (b) As an additional or alternate remedy, the Commissioner may issue a warrant directed
  to the sheriff of any county commanding him or her to levy upon and sell the real
  and personal property of any person liable for the tax, which may be found within
  his or her county, for the payment of the amount thereof, with any penalties and interest
  and the cost of executing the warrant, and to return the warrant to the Commissioner
  and to pay to him or her the money collected by virtue thereof within 60 days after
  the receipt of the warrant. The sheriff shall within five business days after the
  receipt of the warrant file with the county clerk a copy thereof, and thereupon the
  clerk shall enter in the judgment docket the name of the person mentioned in the warrant
  and the amount of the tax, penalties, and interest for which the warrant is issued,
  and the date when the copy is filed. Thereupon the amount of the warrant so docketed
  shall become a lien upon the title to and interest in real and personal property of
  the person against whom the warrant is issued. The sheriff shall then proceed upon
  the warrant, in the same manner and with like effect as that provided by law in respect
  to executions issued against property upon judgments of a court of record and, for
  services in executing the warrant, he or she shall be entitled to the same fees, which
  he or she may collect in the same manner. If a warrant is returned not satisfied in
  full, the Commissioner may from time to time issue new warrants and shall also have
  the same remedies to enforce the amount due thereunder as if the State had recovered
  judgment therefor and execution thereon had been returned unsatisfied. (Added 1969, No. 144, § 1, eff. June 1, 1969; amended 2017, No. 11, § 63.)