Vermont Statutes Annotated — Title 32 (Taxation and Finance)
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. (
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In this chapter (4 sections)
- 243-10401 · Definitions
- 243-10402 · Health care claims tax [Effective until July 1, 2026; see…
- 243-10403 · Administration of tax
- 243-10404 · Determination of deficiency, refund, penalty, or interest