Vermont Statutes Title 32 Sec. 10110
Terms Used In Vermont Statutes Title 32 Sec. 10110
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Commissioner: means the Commissioner of Taxes or any person authorized by the Commissioner (directly or indirectly by one or more redelegations of authority) to perform the functions described in this chapter. See
§ 10110. Appeal process
(a) Any hearing granted by the Commissioner under section 10109 of this title shall be subject to and governed by 3 Vt. Stat. Ann. chapter 25.
(b) Any aggrieved taxpayer may, within 30 days, appeal a determination by the Commissioner concerning a notice of deficiency, an assessment of penalty or interest, or a claim to refund to the Washington Superior Court or the Superior Court of the county in which the taxpayer resides or has a place of business by filing a notice of appeal and either paying or giving security, approved by the Commissioner, for the payment of any tax liability that may be determined to be due and costs of appeal. (Added 1985, No. 70, § 7.)