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Vermont Statutes Annotated — Title 32 (Taxation and Finance)

32 V.S.A. § 9817

Review of Commissioner’s decision

Official textlegislature.vermont.gov

# (a)

Any aggrieved taxpayer may, within 30 days after any decision, order, finding, assessment, or action of the Commissioner made under this chapter, appeal to the Washington Superior Court or the Superior Court of the county in which the taxpayer resides or has a place of business.

# (b)

The appeal provided by this section shall be the exclusive remedy available to any taxpayer for review of a decision of the Commissioner determining the liability of the taxpayer for the taxes imposed.

# (c)

[Repealed.] (

Last amended: Added 1969, No. 144, § 1, eff. June 1, 1969; amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1997, No. 161 (Adj. Sess.), § 24, eff. Jan. 1, 1998; 2011, No. 143 (Adj. Sess.), § 51, eff. May 15, 2012; 2019, No. 51, § 14, eff. June 10, 2019.)

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In this chapter (40 sections)
  1. 233-9706 · Statutory purposes
  2. 233-9707 · Registration
  3. 233-9708 · Restrictions on advertising
  4. 233-9709 · Records to be kept
  5. 233-9710 · Fundraising events; charitable organizations
  6. 233-9711 · Election by manufacturer or retailer
  7. 233-9712 · Notice requirements for noncollecting vendors
  8. 233-9713 · Marketplace facilitators and marketplace sellers
  9. 233-9741 · Sales not covered
  10. 233-9742 · Transactions not covered
  11. 233-9743 · Organizations not covered
  12. 233-9744 · Property exempt from use tax
  13. 233-9745 · Certificate or affidavit of exemption; direct payment permit
  14. 233-9745a · Application to section 9745
  15. 233-9746 · Snowmobile, all-terrain vehicle, motorboat, and vessel sales
  16. 233-9771 · Imposition of sales tax
  17. 233-9771a · Repealed. 2013, No. 200 (Adj. Sess.), § 22(2), eff. January…
  18. 233-9772 · Amount of tax to be collected
  19. 233-9773 · Imposition of compensating use tax
  20. 233-9773a · Repealed. 1993, No. 89, § 14b, eff. July 1, 1996
  21. 233-9774 · Rules for computing compensating use tax
  22. 233-9775 · Returns
  23. 233-9776 · Payment of tax
  24. 233-9777 · Determination of tax or penalty
  25. 233-9778 · Collection of tax from purchaser
  26. 233-9779 · Deferred payment sales
  27. 233-9780 · Cancelled sales; returns; uncollectibles
  28. 233-9781 · Refunds
  29. 233-9782 · Mobile telecommunications sourcing
  30. 233-9783 · Repealed. 2011, No. 45, § 37(14), eff. October 1, 2015
  31. 233-9811 · Proceedings to recover tax
  32. 233-9812 · Actions for collection of tax
  33. 233-9813 · Presumptions and burden of proof
  34. 233-9814 · Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1,…
  35. 233-9814a · Criminal penalties
  36. 233-9815 · Notice and limitations of time
  37. 233-9816 · Suspension or revocation of certificates; appeal
  38. 233-9817 · Review of Commissioner’s decision
  39. 233-9818 · Liens
  40. 233-9819 · Reallocation of receipts
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