32 V.S.A. § 9273 — Assessment of additional tax

(a) If any operator shall fail to make a return as herein required, the Commissioner may
make an estimate of the tax liability of the operator from any information he or she
may obtain and, according to such estimate so made by him or her, assess the taxes,
interest, and penalty due the State from such person, give notice of such assessment
to the person, and make demand upon him or her for payment.
(b) After a return is filed under the provisions of this chapter, the Commissioner shall
cause the same to be examined, and may make such further audits or investigation as
he or she may deem necessary, and if he or she shall determine that there is a deficiency
with respect to the payment of any tax due under this chapter, he or she shall assess
the taxes and interest due the State, give notice of such assessment to the person
liable, and make demand upon him or her for payment, but no such assessment shall
be made after the later of three years from the date the return was filed or three
years from the date the return was required to be filed, unless such return was fraudulent.
When, before the expiration of the period prescribed herein for the assessment of
an additional tax, a taxpayer has consented in writing that the period may be extended,
the amount of the additional tax due may be determined at any time within the extended
period. The period so extended may be further extended by subsequent consents in
writing made before the expiration of the extended period. If the taxpayer has consented
in writing to the extension of the period for assessment, the period for filing an
application for credit or refund pursuant to section 9245 of this title shall likewise be extended for the same period of time. Notwithstanding the foregoing,
where an operator under-reports tax collected under this chapter by 20 percent or
more, the Commissioner may assess such tax at any time before the expiration of six
years from the date the return was filed.
(c) If the Commissioner finds that an operator liable for a tax designs quickly to depart
from this State, or to remove his property therefrom, or to conceal himself or herself
or his or her property, or to discontinue business, or to do any other act tending
to prejudice or to render wholly or partially ineffective proceedings to collect such
tax, unless such proceedings be brought without delay, the Commissioner shall cause
notice of such finding to be given such operator, together with a demand for an immediate
return and immediate payment of such tax. If return and payment are not made upon
demand, the Commissioner may make an estimate of the tax liability of such person
from any information he or she may obtain and, according to such estimate, assess
the taxes due the State from such person. The Commissioner shall give notice of said
assessment and demand payment thereof, and such assessment shall be presumed to be
correct, the burden showing otherwise being on the operator; thereupon, the tax shall
become immediately due and payable. The Attorney General may at the same time, without
delay, bring suit for the collection of the tax. (