32 V.S.A. § 3204 — Processing fee

A manual processing fee of $25.00 may be assessed against any taxpayer who files or
on whose behalf is filed an unacceptable return or against any paid preparer who files
an unacceptable return on behalf of a taxpayer. An unacceptable return is one that
is not on a form issued by or approved by the Commissioner or that requires the Department
to take steps in addition to its normal processing procedures to process. The Department
may reduce any refund due the taxpayer by the amount of the fee. (