Vermont § 10109 - Determination by Commissioner

§ 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.)