{"data":{"id":"us-vt/32-v.s.a.-5940","jurisdiction":"us-vt","citation":"32 V.S.A. § 5940","heading":"Rules and regulations","body":"The Commissioner of Taxes and the head of any claimant agency are authorized to prescribe forms and make procedural rules and regulations under 3 V.S.A. chapter 25 that they deem necessary to effectuate the purposes of this subchapter, to include identification of any information regarding the debtor and the debt, holding of hearings, assessment and transfer of funds, and exchange and security of information.","path":["Title 32: Taxation and Finance","Chapter 151: Income Taxes","Subchapter 012: SETOFF DEBT COLLECTION"],"source_url":"https://legislature.vermont.gov/statutes/section/32/151/05940","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T17:17:10Z","sha256":"47192346eb8d5024a69de2fe83264b158f22b357e6a97e50cb201ef4e6dde9c2","source_id":"us-vt","stale":false,"prev":"us-vt/32-v.s.a.-5939","next":"us-vt/32-v.s.a.-5941"},"notice":"GroundRules: Original legal text. Not legal advice."}