Terms Used In Vermont Statutes > Title 32 > Chapter 151 > Subchapter 12 - Setoff Debt Collection

• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Claimant agency: means any unit of State government, including agencies, departments, boards, commissions, authorities, or public corporations, including the Vermont Student Assistance Corporation and a collection agency under contract with the Court Administrator pursuant to 4 V. See
• Commissioner: means the Commissioner of Taxes appointed under section 3101 of this title or any officer or employee of the Department authorized by the Commissioner (directly or indirectly by one or more redelegations of authority) to perform the functions mentioned or described in this chapter. See
• Contract: A legal written agreement that becomes binding when signed.
• Court: means a Superior Court or the Judicial Bureau. See
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Debt: means any obligation to pay a sum of money to a claimant agency, the amount of which is fixed by agreement between the debtor and the claimant agency or by operation of law. See
• Debtor: means any individual owing a debt to a claimant agency or owing any support debt that may be collected by the Department for Children and Families. See
• Department: means the Vermont Department of Taxes. See
• Fees: shall mean earnings due for official services, aside from salaries or per diem compensation. See
• Individual: means a natural person. See
• Judgment debtor: means any person who has not paid in full a court judgment for payment of a fine, penalty, surcharge, or fee, but not damages, due and payable to the State or a political subdivision thereof. See
• Nondebtor spouse: means any individual who is not a debtor, but has filed a joint income tax return or claim under chapter 154 of this title with a debtor. See
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Person: shall include an individual, firm, partnership, association, joint stock company, corporation, trust, estate, or other entity. See
• Refund: means any individual's State income tax refund under chapter 151 of this title and any payment due a claimant under chapter 154 of this title. 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
• Statute: A law passed by a legislature.
• Support debt: means a support delinquency pursuant to an obligation determined under a court order or as a result of an administrative process established by this or another state. See
• tax liability: includes the liability for all amounts owing by a taxpayer to the State of Vermont under this chapter. See
• Taxpayer: means a person obligated to file a return with or pay or remit any amount to this State under this chapter. See
• Tenancy by the entirety: A type of joint tenancy between husband and wife that is recognized in some States. Neither party can sever the joint tenancy relationship; when a spouse dies, the survivor acquires full title to the property.