32 V.S.A. § 9617 — Notices; appeals

Unless otherwise provided by this title:
(1) If the Commissioner finds that any taxpayer has failed to discharge in full the amount
of any tax liability incurred under this title, or that a penalty or interest should
be assessed under it, the Commissioner shall notify the taxpayer of the deficiency
or assess the penalty or interest, as the case may be, by mail.
(2) Upon receipt of a notice of deficiency or assessment of penalty or interest under
subdivision (1) of this section, the taxpayer may, within 60 days after the date of
the mailing of the notice of assessment, petition the Commissioner in writing for
a determination of that deficiency or assessment. The Commissioner shall thereafter
grant a hearing upon the matter and notify the taxpayer in writing of the Commissioner’s
determination concerning the deficiency, penalty, or interest.
(3) Any hearing granted by the Commissioner under this title shall be subject to and governed
by 3 V.S.A. chapter 25.
(4) Any notice under this chapter may be given by mailing it to the person for whom it
is intended in a postpaid envelope addressed to that person at the address given in
the last return filed by that person under this title, or in any application made
by that person or, if no return has been filed or application made, then to any address
obtainable. The mailing of the notice shall be presumptive evidence of its receipt
by the person to whom it is addressed. Any period of time that is determined under
this chapter by the giving of notice shall commence to run from the date of mailing
of the notice.
(5) A taxpayer may, within 30 days, appeal a determination by the Commissioner concerning
a notice of deficiency or an assessment of penalty or interest to the Washington Superior
Court or the Superior Court of the county in which the taxpayer resides or has a place
of business.
(6) The exclusive remedy of a taxpayer with respect to a notification of deficiency or
assessment of penalty or interest under subdivision (1) of this section shall be the
petition for determination of the deficiency or assessment provided by subdivision
(2) of this section, and the appeal from an adverse determination of deficiency or
assessment provided under subdivision (5) of this section.
(7) Upon the failure of a taxpayer to petition in accordance with subdivision (2) of this
section from a notice of deficiency or assessment issued under subdivision (1) of
this section, or to appeal in accordance with subdivision (5) of this section from
a determination of a deficiency or assessment of tax liability under subdivision (2)
of this section, the taxpayer shall be bound by the terms of the notification, assessment,
or determination, as the case may be. The taxpayer shall not thereafter contest, either
directly or indirectly, the tax liability as set forth, in any proceeding, including
proceeding for the enforcement or collection of all or any part of the tax liability.
(8)
(A) At any time within three years after the date a property is transferred, a taxpayer
may petition the Commissioner in writing for the refund of all or any part of the
amount of tax paid. The Commissioner shall thereafter grant a hearing subject to the
provisions of 3 V.S.A chapter 25 upon the matter and notify the taxpayer in writing
of the Commissioner’s determination concerning the refund request. The Commissioner’s
determination may be appealed as provided in subdivision (5) of this section. This
shall be a taxpayer’s exclusive remedy with respect to the refund of taxes under this
chapter, except as provided under subdivision (B) of this subdivision (8).
(B) If the transfer taxed by this chapter was an enhanced life estate interest and that
interest is revoked or revised pursuant to 27 V.S.A. chapter 6, the person who paid
the tax may petition for a refund at any time after the date of revocation or revision.
In the case of a revision, the revised enhanced life estate interest transfer shall
be subject to tax under this chapter. (