§ 8146 - Additional tax - Vermont Statutes

§ 8146. Additional tax

When the commissioner finds that owing to the incorrectness of a return or any other cause, a tax paid is too small, he or she shall assess an additional tax sufficient to cover the deficit and shall forthwith notify the parties so assessed. If the additional assessment is not paid within 30 days after such notice, the person or corporation against whom it is assessed shall be liable to the same penalties as for neglect to pay annual or semiannual taxes.