Act 174, enacted in June 2014, grants Vermont's Commissioner of Taxes the ability to compile and publish lists of delinquent taxpayers. 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 follow-up letter outlining the final opportunity to pay their outstanding tax debts, avoiding publication on the lists. Taxpayers named 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.
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