32 V.S.A. § 10404 — Determination of deficiency, refund, penalty, or interest

(a) Within 60 days after the mailing of a notice of deficiency, denial, or reduction of
a refund claim, or assessment of penalty or interest, a health insurer may petition
the Commissioner in writing for a determination of that deficiency, refund, or assessment.
The Commissioner shall thereafter grant a hearing upon the matter and notify the health
insurer in writing of his or her determination concerning the deficiency, penalty,
or interest. This is the exclusive remedy of a health insurer with respect to these
matters.
(b) Any hearing granted by the Commissioner under this section shall be subject to and
governed by 3 V.S.A. chapter 25.
(c) Any aggrieved health insurer may, within 30 days after a determination by the Commissioner
concerning a notice of deficiency, an assessment of penalty or interest, or a claim
to refund, appeal that determination to the Washington Superior Court or to the Superior
Court for the county in which the health insurer has a place of business. (