# 32 V.S.A. § 3112: Allocation of payments

> Vermont · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3112

## Section

- **Citation:** 32 V.S.A. § 3112
- **Heading:** Allocation of payments
- **Jurisdiction:** Vermont
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** VT Code / Title 32 / Chapter 103 / Section 3112

## Text

(a) Any payment received by the Commissioner from any taxpayer may, notwithstanding any direction by the taxpayer to the contrary, be applied to the taxpayer's liability for any tax administered by the Commissioner and for any period. Any payment may, with respect to any taxable period, be applied first to the amount of any interest, next to the amount of any penalty, next to the amount of any fee, and finally to the amount of any unpaid tax liability for that period.

(b) The Commissioner may treat any refund payment owed by the Commissioner to a taxpayer as if it were a payment received from the taxpayer and may apply the payment in accordance with subsection (a) of this section.

(c) The provisions of this section shall apply notwithstanding any appeal by the taxpayer.

## 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)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3112. Check the current official text before relying on it. Not legal advice.