# 32 V.S.A. § 3111: Internal Revenue Service charges

> Vermont · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3111

## Section

- **Citation:** 32 V.S.A. § 3111
- **Heading:** Internal Revenue Service charges
- **Jurisdiction:** Vermont
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** VT Code / Title 32 / Chapter 103 / Section 3111

## Text

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.

## Nearby sections

- [32 V.S.A. § 3101 § 3101. Powers and duties of Commissioner](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3101.md)
- [32 V.S.A. § 3102 § 3102. Confidentiality of tax records](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3102.md)
- [32 V.S.A. § 3108 § 3108. Establishment of interest rate](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3108.md)
- [32 V.S.A. § 3109 § 3109. Sheriffs and collection agencies; contracts for the collection of taxes; the use of bank or credit cards for the payment of delinquent taxes](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3109.md)
- [32 V.S.A. § 3110 § 3110. Payments accepted by the Commissioner](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3110.md)
- [32 V.S.A. § 3111 § 3111. Internal Revenue Service charges](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3111.md)
- [32 V.S.A. § 3112 § 3112. Allocation of payments](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3112.md)
- [32 V.S.A. § 3113 § 3113. Requirement for obtaining license, governmental contract, or employment](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3113.md)
- [32 V.S.A. § 3113a § 3113a. Abandoned property; satisfaction of tax liabilities](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3113a.md)
- [32 V.S.A. § 3113b § 3113b. Lottery winnings; satisfaction of tax liabilities](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3113b.md)
- [32 V.S.A. § 3114 § 3114. Bonding requirements](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3114.md)
- [32 V.S.A. § 3201 § 3201. Administration of taxes](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3201.md)
- [32 V.S.A. § 3202 § 3202. Interest and penalties](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3202.md)
- [32 V.S.A. § 3203 § 3203. Notice of deficiencies; assessment of penalties and interest; denial of refund](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3203.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3111. Check the current official text before relying on it. Not legal advice.