§ 3111.
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/vt/title-32/chapter-103/3111A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§ 3111. Internal Revenue Service charges
Notwithstanding section 502 of this title, the Commissioner may charge against any State tax liability a fee agreed to by the Department and paid to the U.S. Department of the Treasury for participation in a Debt Setoff Program. (Added 2001, No. 144 (Adj. Sess.), § 14, eff. June 21, 2002.)