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.
(Cite as: 32 V.S.A. § 10109)
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§ 10109. Determination by Commissioner
(a) Upon receipt of a notice of deficiency or assessment of penalty or interest under
section 10106 of this title or upon receipt of a notice of the denial of all or a portion of a refund request
under section 10107 of this title, the taxpayer may, within 60 days after the date of mailing 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 the Commissioner’s determination concerning the deficiency, assessment,
or refund request.
(b) The 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 1985, No. 70, § 7; amended 1989, No. 222 (Adj. Sess.), § 38; 1997, No. 50, § 40, eff. June 26, 1997.)