{"data":{"id":"us-vt/32-v.s.a.-5891","jurisdiction":"us-vt","citation":"32 V.S.A. § 5891","heading":"Tax a debt to the State","body":"Any tax liability imposed by this chapter becomes, from the time the tax liability is due and payable, a debt of the taxpayer to the State to be recovered in an action on this title.","path":["Title 32: Taxation and Finance","Chapter 151: Income Taxes","Subchapter 009: ENFORCEMENT AND COLLECTION"],"source_url":"https://legislature.vermont.gov/statutes/section/32/151/05891","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T17:17:10Z","sha256":"f836bd360578927f159d5f16953fc8543451bb8ba5b413d1338d093b8eacfb74","source_id":"us-vt","stale":false,"prev":"us-vt/32-v.s.a.-5888","next":"us-vt/32-v.s.a.-5892"},"notice":"GroundRules: Original legal text. Not legal advice."}