32 V.S.A. § 3203 — Notice of deficiencies; assessment of penalties and interest; denial of refund

If the Commissioner finds that any taxpayer has failed to discharge in full the amount
of any tax liability incurred under this title or has claimed a refund in error or
that a penalty or interest should be assessed under this title, the Commissioner shall
notify the taxpayer of the deficiency or denial of refund or assess the penalty or
interest, as the case may be, by mail. The mailing of the notice shall be presumptive
evidence of its receipt by the person to whom it is addressed. Any period of time
that is determined under this chapter by the giving of notice shall commence to run
from the date of mailing of the notice. (