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 32 : Taxation and Finance
Chapter 190 : Estate and Gift Taxes
Subchapter 004 : GENERAL PROVISIONS
(Cite as: 32 V.S.A. § 7476)-
§ 7476. 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 7480 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 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title.)
