The Vermont Statutes Online
The Statutes below include the actions of the 2024 session of the General Assembly.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
Title 30 : Public Service
Chapter 001 : Appointment, General Powers, and Duties
(Cite as: 30 V.S.A. § 27)-
§ 27. Review
The assessment by the Commission or Department of Public Service of any tax or penalty under the provisions of sections 20–25 of this chapter may be appealed to the Washington Superior Court. The appeal shall be filed within 90 days after the receipt by the company or its agent of written notice by the Commission or Department of its assessment. Appropriate proceedings shall be held and the relief, if any, to which the company may be found entitled may be granted and any taxes, interest, or penalties paid and found by the court to be illegally assessed shall be ordered refunded to the company with interest at six percent per annum from the time of payment, with costs and judgment entered accordingly. (Amended 1959, No. 329 (Adj. Sess.), § 39(b), eff. March 1, 1961; 1979, No. 204 (Adj. Sess.), § 13, eff. Feb. 1, 1981; 1997, No. 161 (Adj. Sess.), § 20, eff. Jan. 1, 1998; 2023, No. 85 (Adj. Sess.), § 346, eff. July 1, 2024.)
