The General Assembly finds that a number of programs and tax credits have been established which encourage the development of businesses and jobs in the State of Vermont. The General Assembly also finds that some beneficiaries leave this State before the State derives any benefit from the assistance. Therefore, it is the public policy of the State of Vermont to recapture any benefits that it has granted to any business if, within a qualified period after the benefit was bestowed, that business decides to leave the State or to otherwise curtail its activity to a point lower than represented when the benefit was granted.
3 V.S.A. § 2510