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.
Subchapter
006
:
RETURNS
(Cite as: 32 V.S.A. § 5863)
-
§ 5863. Additional returns
When the Commissioner is of the opinion that a taxpayer has failed to file any return
required by this chapter, or to include in any return so filed, either intentionally
or through error, information by which the taxpayer’s tax liability may correctly
be determined, the Commissioner may, by written notice to the taxpayer, require that
the taxpayer file that return, or an additional supplementary return containing such
information, verified as provided in section 5867 of this title, in such form as the Commissioner shall prescribe. The filing of that return shall
not relieve the taxpayer from any of the penalties to which he or she may be liable
under this chapter. (Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966.)