The amount of any property tax credit resulting under this chapter may be applied by the Commissioner, beginning July 1 of the calendar year in which the claim is filed, against any State tax liability outstanding against the claimant.
Vt. Stat. Ann. tit. 32, § 6064
Claim applied against outstanding liabilities
Added 1997, No. 60, § 51, eff
Official source: Vermont General Assembly. Reproduced from public-domain Vermont statutes; confirm against the official source for the current text. Not legal advice.