Vermont § 3110 - Additional assessment; time limit
Full text of Vermont Vermont Statutes Online § 3110 — Additional assessment; time limit, with citation guidance and answers to common questions.
§ 3110. Additional assessment; time limit
- (a) If the Commissioner is not satisfied that the report filed or the amount of tax paid
by a distributor is accurate, after investigating and finding such inaccuracy, the
Commissioner may make an additional assessment of taxes due from the distributor based
upon the Commissioner’s investigation. A penalty equal to 10 percent and interest
at the rate of one and one-half percent per month shall be payable on the additional
assessment, with interest computed from the date the tax payment was due. The Commissioner
shall give notice by mail to the distributor of the additional assessment. Payment
shall be due within 30 days after the date of mailing the notice. (b) When no report or payment of tax has been made as required by sections 3106 and 3108 of this title, or when a willfully false or fraudulent report has been filed, the tax may be assessed
at any time. In all other cases, no assessment of additional tax, and the mailing
of notice, shall be made after the expiration of three years from the date of filing
a report. (Added 1985, No. 207 (Adj. Sess.), § 1; amended 2023, No. 85 (Adj. Sess.), § 314, eff. July 1, 2024.)
Frequently Asked Questions About Vermont § 3110
What does Vermont Statutes Online § 3110 cover?
Section 3110 ("Additional assessment; time limit") is part of the Vermont Statutes Online, the codified statutory law of Vermont. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Vermont § 3110?
A common citation format is "Vermont Statutes Online § 3110" (Vermont). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Vermont law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Vermont official source linked on this page or consult a licensed Vermont attorney.
How does Vermont § 3110 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Vermont can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Vermont.