(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. (Added 1985, No. 263 (Adj. Sess.), § 3, eff. June 4, 1986.)
Dep't of Taxes v. Morrison (Vt. Super. Ct. 2015). “32 V.S.A. § 3112(a). There is no legal basis on which the Court can direct the Department to do otherwise.”
Cinema N. Corp. v. Vt. Dep't of Taxes (Vt. Super. Ct. 2011). “With respect to the non-bond options available to a sales tax appellant, the Court notes that the State takes the position in Footnote 1 on page 3 of its Reply Memorandum that if Cinema North elects to pay the tax rather than post a bond or security, the State could apply the…”
— Vt. Stat. Ann. tit. 32, § 3112(a) — 2 cases
Dep't of Taxes v. Morrison (Vt. Super. Ct. 2015). “32 V.S.A. § 3112(a). There is no legal basis on which the Court can direct the Department to do otherwise.”
Cinema N. Corp. v. Vt. Dep't of Taxes (Vt. Super. Ct. 2011). “With respect to the non-bond options available to a sales tax appellant, the Court notes that the State takes the position in Footnote 1 on page 3 of its Reply Memorandum that if Cinema North elects to pay the tax rather than post a bond or security, the State could apply the…”
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