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Terms Used In Vermont Statutes Title 32 Sec. 9206

  • Commissioner: means the Commissioner of Taxes appointed under 3 V. See
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Person: means any individual, combination of individuals, firm, partnership, society, association, joint stock company, corporation, or any of the foregoing acting in a fiduciary or representative capacity, whether appointed by court or otherwise. See

§ 9206. Notices

Any notice required to be given by the Commissioner pursuant to this chapter to any person may be served personally, or by sending the same by mail to the person for whom it is intended, addressed to such person at the address given in the last report filed by him or her pursuant to the provisions of this chapter, or, if no report has been filed, then to the address of his or her last known abode, or, in the case of other than an individual, to the last known business address. If notice is given by mail, the mailing of the notice shall be presumptive evidence of its receipt by the person to whom it is addressed. Any time period that is determined under this chapter by the giving of notice by mail shall commence to run from the date of mailing of the notice. (Added 1959, No. 217, § 15; amended 1979, No. 105 (Adj. Sess.), § 31.)