32 V.S.A. § 9815 — Notice and limitations of time

(a) 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 him or her under this chapter or in any application made
by him or her 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 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.
(b) The provisions of law relating to limitations of time for the enforcement of a civil
remedy shall not apply to any proceeding or action taken by the State or the Commissioner
to levy, appraise, assess, determine, or enforce the collection of any tax or penalty
under this chapter. However, except in the case of a willfully false or fraudulent
return with intent to evade the tax, no assessment of additional tax shall be made
after the expiration of more than three years from the later of the date of the filing
of a return or the date a return is due; provided, however, that when no return has
been filed as provided by law, the tax may be assessed at any time; and further provided
that where tax collected under this chapter has been under-reported by 20 percent
or more, such tax may be assessed at any time before the expiration of six years from
the date of the filing of the return.
(c) 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 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 a 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 9781 of this title shall not expire prior to six months after the expiration of the period within which
an assessment may be made pursuant to the consent to extend the time for assessment
of additional tax. (