32 V.S.A. § 8922 — Assessment; hearing

A rental company against whom assessment is made pursuant to section 8919 or 8920 of this title may appear in person or by counsel in the Office of the Commissioner within 15 days
after the mailing to him or her of notice of the assessment then and there to show
cause why the assessment is in error or to present any other facts or testimony that
would bear on the amount of the assessment or the manner in which it was made. The
hearing may be continued from time to time. If the rental company or his or her agent
does not appear within the 15 days, the assessment shall become final. (