Terms Used In Vermont Statutes Title 32 Sec. 3006

  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Person: shall include any natural person, corporation, municipality, the State of Vermont or any department, agency, or subdivision of the State, and any partnership, unincorporated association, or other legal entity. See
  • State: when applied to the different parts of the United States may apply to the District of Columbia and any territory and the Commonwealth of Puerto Rico. See

§ 3006. Actions against nonresidents

The officers responsible for the collection of any tax due any state, commonwealth, or territory of the United States of America, or any political subdivision thereof, shall have the right to bring and maintain an action or suit in the courts of this State to recover any unpaid tax against a person subject to the jurisdiction of the courts of this State, when the same or a similar right is accorded to the proper officer of this State or any of its political subdivisions by such state, commonwealth, or territory either by law or comity. (Added 1971, No. 73, § 43, eff. April 16, 1971.)