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Searching 2019-2020 Session

The Vermont Statutes Online

 

Title 32 : Taxation and Finance

Chapter 151 : INCOME TAXES

Subchapter 008 : DEFICIENCIES, ASSESSMENTS, REFUNDS, AND APPEALS

(Cite as: 32 V.S.A. § 5885)
  • § 5885. Procedure for hearings by Commissioner; appeals

    (a) Any hearing granted by the Commissioner under section 5883 or 5884 of this title shall be subject to and governed by 3 V.S.A. chapter 25.

    (b) Any aggrieved taxpayer may, within 30 days after a determination by the Commissioner concerning a notice of deficiency, an assessment of penalty or interest, or a claim to refund, appeal that determination to the Washington Superior Court or the Superior Court of the county in which the taxpayer resides or has a place of business. (Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1971, No. 185 (Adj. Sess.), § 224, eff. March 29, 1972; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1979, No. 105 (Adj. Sess.), § 13; 1997, No. 50, § 20, eff. June 26, 1997.)