# 32 V.S.A. § 3113a: Abandoned property; satisfaction of tax liabilities

> Vermont · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C103_S3113a

## Section

- **Citation:** 32 V.S.A. § 3113a
- **Heading:** Abandoned property; satisfaction of tax liabilities
- **Jurisdiction:** Vermont
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** VT Code / Title 32 / Chapter 103 / Section 3113a

## Text

The Commissioner may request from the Office of the Treasurer the names and Social Security or federal identification numbers of apparent owners of presumed abandoned property prior to notice being given pursuant to 27 V.S.A. chapter 18, subchapter 5. If any apparent owner owes taxes to the State, the Commissioner, after notice to the owner, may request and the Treasurer shall transfer the abandoned property of the owner to the Department for setoff of the taxes owed. The notice shall advise the owner of the action being taken and the right to appeal the setoff if the tax debt is not the owner's debt, or if the debt has been paid, or if the tax debt was appealed within 60 days from the date of the assessment and the appeal has not been finally determined, or if the debt was discharged in bankruptcy.

## 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_S3113a. Check the current official text before relying on it. Not legal advice.