§ 7818 -   Tax as debt to the state

§ 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.)