Vt. Stat. tit. 32 § 5883

Current through L. 2024, c. 88.
Section 5883 - Determination of deficiency, refund, or assessment

Upon receipt of a notice of deficiency, of denial or reduction of a refund claim, or of assessment of penalty or interest under section 3203 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, refund, or assessment. The Commissioner shall thereafter grant a hearing upon the matter and notify the taxpayer in writing of his or her determination concerning the deficiency, refund, or assessment.

32 V.S.A. § 5883

Added 1966 (Sp. Sess.), § 1, eff. 1/1/1966; amended 1975, No. 154 (Adj. Sess.), § 1, eff. date, see note set out below; 1979, No. 105 (Adj. Sess.), § 12; 1989, No. 222 (Adj. Sess.), § 34; 2007, No. 190 (Adj. Sess.), § 22, eff. 6/6/2008; 2013 , No. 73, § 23, eff. 6/5/2013.