{"data":{"id":"us-vt/32-v.s.a.-10112","jurisdiction":"us-vt","citation":"32 V.S.A. § 10112","heading":"Action to collect taxes","body":"Any tax liability imposed by this chapter is, from the time the tax liability becomes collectible under section 10111 of this title, a debt of the taxpayer to the State, to be recovered in an action on this title. The action shall be returnable in a 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.","path":["Title 32: Taxation and Finance","Chapter 237: Tax on Hazardous Waste"],"source_url":"https://legislature.vermont.gov/statutes/section/32/237/10112","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T17:17:10Z","sha256":"2b45f30b0f7b67558272a8c696d881cb22c14624bb505a99b78be56357274803","source_id":"us-vt","stale":false,"prev":"us-vt/32-v.s.a.-10111","next":"us-vt/32-v.s.a.-10113"},"notice":"GroundRules: Original legal text. Not legal advice."}