32 V.S.A. § 5864 — Failure to file a return; petition and computation of tax

(a) Upon the failure of a taxpayer to file any return required under this chapter within
15 days of the date of a notice to the taxpayer under section 5863 of this title, the Commissioner may petition a judge of the Superior Court in the county wherein
the taxpayer resides or has a place of business or, if the taxpayer neither resides
nor has a place of business in this State, the Commissioner may petition the Washington
Superior Court, and upon the petition of the Commissioner and a hearing, the judge
shall issue a citation requiring the taxpayer and, if the taxpayer is a corporation,
any principal officer of such corporation to file a proper return in accordance with
this chapter, upon pain of contempt. The order of notice upon the petition shall
be returnable not later than 20 days after the filing of the petition. The petition
shall be heard and determined on the return day or on such day thereafter as the court
shall fix, having regard to the speediest possible determination of the case consistent
with the rights of the parties. The judgment shall include costs in favor of the
prevailing party.
(b) Upon the failure of a taxpayer to file any return required under this chapter within
15 days of the date of a notice to the taxpayer under section 5863 of this title, whether or not a petition has been or will be filed under subsection (a) of this
section, the Commissioner may compute the tax liability of the taxpayer with respect
to which the return was required to be filed, according to the Commissioner’s best
information and belief. Upon that computation, the Commissioner shall notify the taxpayer
of his or her deficiency with respect to the payment of that tax liability, and may
assess any penalty or interest with respect thereto, under sections 3202 and 3203 of this title. (