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Vermont Statutes Annotated — Title 32 (Taxation and Finance)

32 V.S.A. § 5885

Procedure for hearings by Commissioner; appeals

Official textlegislature.vermont.gov

# (a)

Any hearing granted by the Commissioner under section 5883 or 5884 of this title shall be subject to and governed by 3 V.S.A. chapter 25.

# (b)

Any 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. (

Last amended: Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1971, No. 185 (Adj. Sess.), § 224, eff. March 29, 1972; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1979, No. 105 (Adj. Sess.), § 13; 1997, No. 50, § 20, eff. June 26, 1997.)

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In this chapter (40 sections)
  1. 151-5862e · Vermont Veterans’ Fund checkoff
  2. 151-5862f · Vermont Green Up checkoff
  3. 151-5863 · Additional returns
  4. 151-5864 · Failure to file a return; petition and computation of tax
  5. 151-5865 · Repealed. 1991, No. 186 (Adj. Sess.), § 8(g), eff. May 7,…
  6. 151-5866 · Supplemental information; changes in federal tax liability…
  7. 151-5866a · Reporting adjustments to federal taxable income and federal…
  8. 151-5867 · Form and verification of returns
  9. 151-5868 · Extension of time for filing of returns
  10. 151-5869 · Repealed. 1997, No. 156 (Adj. Sess.), § 37
  11. 151-5870 · Reporting use tax on individual income tax returns
  12. 151-5871 · Payments by individuals, trusts, and estates
  13. 151-5872 · Payment by corporations
  14. 151-5873 · Extension of time for payment
  15. 151-5874 · Method of payment
  16. 151-5875 · Repealed. 1997, No. 156 (Adj. Sess.), § 37
  17. 151-5881 · Repealed. 1997, No. 156 (Adj. Sess.), § 37
  18. 151-5882 · Time limitation on notices of deficiency and assessment of…
  19. 151-5883 · Determination of deficiency, refund, or assessment
  20. 151-5884 · Refunds; petitions for refunds
  21. 151-5885 · Procedure for hearings by Commissioner; appeals
  22. 151-5886 · Payment and collection of deficiencies and assessments;…
  23. 151-5887 · Remedy exclusive; determination final
  24. 151-5888 · Determination of taxable income and income tax liability…
  25. 151-5891 · Tax a debt to the State
  26. 151-5892 · Action to collect taxes; limitations
  27. 151-5893 · Levy for nonpayment
  28. 151-5894 · Liability for failure or delinquency
  29. 151-5895 · Tax liability as property lien
  30. 151-5901 · Consent to use or disclosure of information
  31. 151-5902 · Persons preparing returns
  32. 151-5903 · Exceptions
  33. 151-5910 · Definitions; federal conformity
  34. 151-5911 · Taxation of an S corporation and its shareholders
  35. 151-5912 · Repealed. 2015, No. 134 (Adj. Sess.), § 13, eff. May 25, 2016
  36. 151-5913 · Part-year residence
  37. 151-5914 · Returns and mandatory payments
  38. 151-5915 · Minimum tax
  39. 151-5916 · Tax credits
  40. 151-5920 · Returns and mandatory payments
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