Internal Revenue Service charges

32 V.S.A. ch. 103, § 3111, under Department of Taxes; Commissioner of Taxes.

32 V.S.A. ch. 103, § 3111

§ 3111. Internal Revenue Service charges

Notwithstanding section 502 of this title, the Commissioner may charge against any State tax liability a fee agreed to by the Department and paid to the U.S. Department of the Treasury for participation in a Debt Setoff Program. (Added 2001, No. 144 (Adj. Sess.), § 14, eff. June 21, 2002.)