32 V.S.A. § 7489 — Procedure for hearings by Commissioner; appeals

(a) Any hearing granted by the Commissioner under section 7487 or 7488 of this title shall be subject to and governed by 3 V.S.A. chapter 25.
(b) Any aggrieved taxpayer may, within 30 days, appeal a determination by the Commissioner
concerning a notice of deficiency, an assessment of penalty or interest, or claim
to refund, to the Washington Superior Court or the Superior Court of the county in
which the taxpayer resides or has a place of business. (