Vermont § 9815 - Notice and limitations of time

§ 9815. Notice and limitations of time

• (a) Any notice under this chapter may be given by mailing it to the person for whom it
  is intended in a postpaid envelope addressed to that person at the address given in
  the last return filed by him or her under this chapter or in any application made
  by him or her or, if no return has been filed or application made, then to any address
  obtainable. The mailing of the notice shall be presumptive evidence of its receipt
  by the person to whom addressed. Any period of time that is determined under this
  chapter by the giving of notice shall commence to run from the date of mailing of
  the notice. (b) The provisions of law relating to limitations of time for the enforcement of a civil
  remedy shall not apply to any proceeding or action taken by the State or the Commissioner
  to levy, appraise, assess, determine, or enforce the collection of any tax or penalty
  under this chapter. However, except in the case of a willfully false or fraudulent
  return with intent to evade the tax, no assessment of additional tax shall be made
  after the expiration of more than three years from the later of the date of the filing
  of a return or the date a return is due; provided, however, that when no return has
  been filed as provided by law, the tax may be assessed at any time; and further provided
  that where tax collected under this chapter has been under-reported by 20 percent
  or more, such tax may be assessed at any time before the expiration of six years from
  the date of the filing of the return. (c) When, before the expiration of the period prescribed herein for the assessment of
  an additional tax, a taxpayer has consented in writing that the period be extended,
  the amount of the additional tax due may be determined at any time within the extended
  period. The period so extended may be further extended by subsequent consents in
  writing made before the expiration of the extended period. If a taxpayer has consented
  in writing to the extension of the period for assessment, the period for filing an
  application for credit or refund pursuant to section 9781 of this title shall not expire prior to six months after the expiration of the period within which
  an assessment may be made pursuant to the consent to extend the time for assessment
  of additional tax. (Added 1969, No. 144, § 1, eff. June 1, 1969; amended 1989, No. 119, §§ 11, 15, eff. June 22. 1989.)