32 V.S.A. § 9535 — Review and appeals

(a) At any time before, or within 10 days after the date of a transfer of a nursing home,
a transferor may request from the Commissioner a determination of the transferor’s
liability to pay or the amount of the nursing home transfer tax due. The Commissioner
shall render a decision within 30 days of the receipt of all information that the
Commissioner deems necessary to make a determination.
(b) Within 30 days of the date of issuance of the Commissioner’s determination, a transferor
aggrieved by that determination may request review by the Secretary or the Secretary’s
designee. This review shall not be subject to the provisions of 3 V.S.A. chapter 25. (