Vermont's Commissioner of Taxes may compile and publish lists of delinquent taxpayers under Act 174, enacted in June 2014. These lists consist of the 100 individual taxpayers and 100 business taxpayers with the highest amount of unpaid tax debt.
The following lists only include taxpayers who were mailed an initial letter and a follow-up letter outlining the final opportunity to pay their outstanding tax debts, avoiding publication on the lists. Taxpayers on the lists either have accepted the department's assessments of taxes owed or have already exhausted all appeals and remedies available under Vermont law.