Vermont Statutes Title 32 Sec. 5863
Terms Used In Vermont Statutes Title 32 Sec. 5863
- Commissioner: means the Commissioner of Taxes appointed under section 3101 of this title or any officer or employee of the Department authorized by the Commissioner (directly or indirectly by one or more redelegations of authority) to perform the functions mentioned or described in this chapter. See
- tax liability: includes the liability for all amounts owing by a taxpayer to the State of Vermont under this chapter. See
- Taxpayer: means a person obligated to file a return with or pay or remit any amount to this State under this chapter. See
§ 5863. Additional returns
When the Commissioner is of the opinion that a taxpayer has failed to file any return required by this chapter, or to include in any return so filed, either intentionally or through error, information by which the taxpayer’s tax liability may correctly be determined, the Commissioner may, by written notice to the taxpayer, require that the taxpayer file that return, or an additional supplementary return containing such information, verified as provided in section 5867 of this title, in such form as the Commissioner shall prescribe. The filing of that return shall not relieve the taxpayer from any of the penalties to which he or she may be liable under this chapter. (Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966.)