Current through L. 2024, c. 185.
Section 5932 - DefinitionsAs used in this chapter:
(1) "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.S.A. § 1109(d) or 13 V.S.A. § 7171. Notwithstanding the foregoing, the Department of Taxes shall not be considered a claimant agency and shall not be subject to the limitations contained in this chapter when it applies a refund to the outstanding Vermont State tax liability of a taxpayer, including a taxpayer's liability for interest, penalties, and fees.(2) "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.(3) "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.(4) "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.(5) "Department" means the Vermont Department of Taxes.(6) "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.(7) "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.(8) "Court" means a Superior Court or the Judicial Bureau.(9) "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.Added 1981, No. 228 (Adj. Sess.), § 1, eff. 5/4/1982; amended 1985, No. 63, §§ 15, 15a; 1987, No. 278 (Adj. Sess.), § 14, eff. 6/21/1988; 1999, No. 147 (Adj. Sess.), § 4; 2001, No. 144 (Adj. Sess.), § 26, eff. 6/21/2002; 2003, No. 57, § 13, eff. 7/1/2004; 2005, No. 38, § 11, eff. 6/2/2005; 2005, No. 167 (Adj. Sess.), § 4, eff. 9/1/2006; 2005, No. 174 (Adj. Sess.), § 64; 2007, No. 33, § 3, eff. 5/18/2007; 2009 , No. 4, § 115, eff. 4/24/2009; 2009 , No. 154 (Adj. Sess.), § 216.