§ 3116 - Proceedings to recover tax
§ 3116. Proceedings to recover tax
(a) Whenever any person fails to pay any tax, penalty or interest under this title, the attorney general shall, upon the request of the commissioner, enforce the payment on behalf of the state in any court of the state or of any other state of the United States or of any province of Canada.
(b) The remedy for the collection of taxes provided by subsection 9811(b) of Title 32, shall be available to the commissioner as an additional or alternate remedy and the commissioner may issue a warrant directed to an enforcement officer who may exercise throughout the state the same powers granted to a sheriff in his or her county.
(c) The commissioner is authorized to contract with private collection agencies for collection of tax penalties and interest imposed on persons who have failed to pay after reasonable notification of the debt. The commissioner may agree to pay collection agencies a fixed rate for services rendered or a percentage of the amount actually collected by the agencies and remitted to the state. Notwithstanding 32 V.S.A. § 502, the commissioner may charge against the collections an agreed-upon fixed rate or percentage of collections. (Added 1999, No. 154 (Adj. Sess.), § 41.)