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Vermont Statutes Annotated — Title 32 (Taxation and Finance)

32 V.S.A. § 7489

Procedure for hearings by Commissioner; appeals

Official textlegislature.vermont.gov

# (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. (

Last amended: Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 1971, No. 185 (Adj. Sess.), § 229, eff. March 29, 1972; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1979, No. 105 (Adj. Sess.), § 21.)

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In this chapter (40 sections)
  1. 190-7444 · Return by executor
  2. 190-7445 · Copies of federal estate tax returns to be filed
  3. 190-7446 · When returns to be filed
  4. 190-7447 · When tax payable
  5. 190-7448 · Extension of time for payment
  6. 190-7449 · Probate Division to send Commissioner notice of estate
  7. 190-7450 · Powers and duties of executor or administrator appointed for…
  8. 190-7451 · Appointment of resident administrator for nonresident’s…
  9. 190-7452 · Personal liability of recipient of property; effect of…
  10. 190-7453 · Reimbursement of person other than executor paying tax
  11. 190-7454 · Discharge of executor; income tax clearance; notice of…
  12. 190-7455 · 190-7455
  13. 190-7460 · Generation-skipping transfers
  14. 190-7470 · Administration of chapter
  15. 190-7471 · Regulations
  16. 190-7472 · Abatement of tax liabilities
  17. 190-7473 · Allocation of payments
  18. 190-7474 · Inconsistent provisions
  19. 190-7475 · Repealed. 2015, No. 146 (Adj. Sess.), § 4, eff. January 1,…
  20. 190-7476 · Additional returns
  21. 190-7477 · Failure to file a return; petition and computation of tax
  22. 190-7478 · Examination of records and witnesses
  23. 190-7479 · Supplemental information; changes in federal tax liability…
  24. 190-7480 · Form and verification of returns
  25. 190-7481 · Extension of time for filing of returns
  26. 190-7482 · Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1,…
  27. 190-7483 · Method of payment
  28. 190-7484 · 190-7484
  29. 190-7486 · Time limitation on notices of deficiency and assessment of…
  30. 190-7487 · Determination of deficiency, penalty, or interest
  31. 190-7488 · Refunds; petitions for refunds
  32. 190-7489 · Procedure for hearings by Commissioner; appeals
  33. 190-7490 · Payment and collection of deficiencies and assessments;…
  34. 190-7491 · Remedy exclusive; determination final
  35. 190-7492 · Determination of taxable gifts or estate and gift and estate…
  36. 190-7493 · Tax a debt to the State
  37. 190-7494 · Action to collect taxes; limitations
  38. 190-7495 · Levy for nonpayment
  39. 190-7496 · Liability for failure or delinquency
  40. 190-7497 · Tax liability as property lien
Full table of contents →