There is a newer version of the Vermont Statutes
2013 Vermont Statutes
Title 32 Taxation and Finance
Chapter 205 CIGARETTES AND TOBACCO PRODUCTS
§ 7818 Tax as debt to the State
32 V.S.A. § 7818 What's This?
7818. Tax as debt to the State
A tax on tobacco products imposed by this subchapter and all increases, interest, and penalties thereon shall become, from the date it is due and payable, 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. (Added 1959, No. 231, 7.)
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