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
004
:
GENERAL PROVISIONS
(Cite as: 32 V.S.A. § 7487)
-
§ 7487. Determination of deficiency, penalty, or interest
Upon receipt of a notice of deficiency or assessment of penalty or interest under
sections 3202 and 3203 of this title, the taxpayer may, within 60 days after the date of the notice or assessment, petition
the Commissioner in writing for a determination of that deficiency or assessment.
The Commissioner shall thereafter grant a hearing upon the matter and notify the taxpayer
in writing of his or her determination concerning the deficiency, penalty, or interest. (Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 1975, No. 154 (Adj. Sess.), § 2, eff. date, see note below; 1989, No. 222 (Adj. Sess.), § 35; 2017, No. 113 (Adj. Sess.), § 191.)