Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 8143
Form and service of citation for examination
Official textlegislature.vermont.gov
Such citation shall issue and be served like a writ of summons and shall require the person therein named to appear within a reasonable time that shall be stated therein.
When books, records, or papers are required to be produced, the same shall be designated in the citation. When it appears during a hearing that an inspection should be had of books, records, or papers other than those named in such citation, the master may order that such books, records, or papers be forthwith produced for such inspection by the Commissioner.
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In this chapter (40 sections)
- 211-8101 · Imposition of tax
- 211-8102 · Taxes a lien
- 211-8121 · Formulation and distribution of returns
- 211-8122 · Execution of returns
- 211-8123 · Time and place of filing
- 211-8124 · Time for payment of tax
- 211-8141 · Examination of documents
- 211-8142 · Examination of officers, agents, and stockholders
- 211-8143 · Form and service of citation for examination
- 211-8144 · Witness fees
- 211-8145 · Failure to appear, be sworn, or testify
- 211-8146 · Additional tax; refunds
- 211-8147 · False swearing outside the State
- 211-8148 · False swearing
- 211-8162 · Foreign corporations
- 211-8171 · Recovery of taxes and penalties
- 211-8172 · Inconsistent laws repealed
- 211-8211 · Rate of tax and time of payment
- 211-8212 · Liability of lessees
- 211-8241 · Annual report required; contents
- 211-8242 · Reports on fiscal year basis
- 211-8261 · Railroad property
- 211-8281 · Railroad operating wholly in State
- 211-8282 · Road operating within and outside the State
- 211-8283 · Single or separate appraisals
- 211-8284 · Appraised value as true value
- 211-8285 · Defective, insufficient, or invalid appraisals
- 211-8286 · Property exempt from appraisal
- 211-8301 · 211-8301
- 211-8321 · General rule
- 211-8322 · Subsequent appraisals
- 211-8341 · Record of appraisals
- 211-8342 · Sufficiency of record and notice
- 211-8343 · Notice of appraisal; time appraisal in force
- 211-8344 · Definition of representative; notice
- 211-8361 · General rules for appeals
- 211-8362 · Procedure
- 211-8363 · Appraisal invalid in part
- 211-8391 · 211-8391
- 211-8394 · Petition and hearing for relief from taxes