2005 Vermont Code - § 5892. — Action to collect taxes; limitations

§ 5892. Action to collect taxes; limitations

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. (Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966.)