Vermont § 8919 - Additional assessments
Full text of Vermont Vermont Statutes Online § 8919 — Additional assessments, with citation guidance and answers to common questions.
§ 8919. Additional assessments
- (a) If the Commissioner is not satisfied that the report filed or the amount of tax paid
by a rental company is accurate, after investigating and finding such inaccuracy,
he or she may make an additional assessment of taxes due from such rental company
based upon his or her 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 rental company of the additional assessment, penalty,
and interest and shall designate the error or reason for such assessment. Payment
shall be due within 30 days of the date of mailing the notice. (b) When no report or payment of tax has been made as required by subsection 8905(d) 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 thereof, shall be made after the expiration of three years from the date
of filing a report. (Added 1983, No. 251 (Adj. Sess.), § 13, eff. Jan. 1, 1985.)
Frequently Asked Questions About Vermont § 8919
What does Vermont Statutes Online § 8919 cover?
Section 8919 ("Additional assessments") 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 § 8919?
A common citation format is "Vermont Statutes Online § 8919" (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 § 8919 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.