The Vermont Statutes Online
The Statutes below include the actions of the 2025 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.
(Cite as: 30 V.S.A. § 28)
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§ 28. Hearings
For the purpose of ascertaining the correctness of any return or for the purpose of
making an estimate of the taxes due from any company, the Department of Public Service
shall have power to examine or cause to be examined by any agent or representative
designated by it for that purpose any books, papers, records, or memoranda of the
company or of any person or corporation in the State bearing upon the matters required
to be included in the return, and may require the attendance of any person having
knowledge in the premises, at any place in the county where such person resides, and
may take testimony and require proof material for its information, with power to administer
an oath to such person. (Amended 1959, No. 329 (Adj. Sess.), § 39(b), eff. March 1, 1961; 1979, No. 204 (Adj. Sess.), § 14, eff. Feb. 1, 1981.)