§ 10109 - Determination by commissioner - Vermont Statutes

§ 10109. Determination by commissioner

(a) Upon receipt of a notice of deficiency or assessment of penalty or interest under section 10106 of this title or upon receipt of a notice of the denial of all or a portion of a refund request under section 10107 of this title, the taxpayer may, within 60 days after the date of mailing of the notice or assessment, petition the commissioner in writing for a determination of that deficiency or assessment. The commissioner shall thereafter grant a hearing upon the matter and notify the taxpayer in writing of the commissioner's determination concerning the deficiency, assessment or refund request.

(b) The aggrieved taxpayer 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 the superior court of the county in which the taxpayer resides or has a place of business. (Added 1985, No. 70, § 7; amended 1989, No. 222 (Adj. Sess.), § 38; 1997, No. 50, § 40, eff. June 26, 1997.)