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
003
:
STAMP TAX
(Cite as: 32 V.S.A. § 7782)
-
§ 7782. Application for hearing
Any person aggrieved by any action of the Commissioner or his or her authorized agent
under this chapter for which hearing is not elsewhere provided may apply in writing
to the Commissioner within 10 days after the notice of such action is delivered or
mailed to him or her for a hearing, setting forth the reasons why such hearing should
be granted and the manner of relief sought. The Commissioner shall promptly consider
each such application and may grant or deny the hearing requested. If the hearing
be denied, the applicant shall be notified thereof forthwith. If it be granted, the
Commissioner shall notify the applicant of the time and place fixed for such hearing.
After such hearing, the Commissioner may make such order in the premises as may appear
to him or her just and lawful and shall furnish a copy of such order to the applicant.
The Commissioner may, at any time and by notice in writing, order a hearing on his
or her own initiative and require the taxpayer or any other individual whom he or
she believes to be in possession of information concerning any manufacture, importation,
possession, or sale of cigarettes or tobacco products, or both, which have escaped
taxation to appear before him or her or his or her duly authorized agent with any
specific books of account, paper, or other documents for examination relative thereto. (Amended 1959, No. 231, § 6.)