State Codes and Statutes
Statutes > Vermont > Title-32 > Chapter-190 > 7489
§ 7489. Procedure for hearings by commissioner; appeals
(a) Any hearing granted by the commissioner under sections 7487 or 7488 of this title shall be subject to and governed by chapter 25 of Title 3.
(b) Any aggrieved taxpayer may, within thirty days, appeal a determination by the commissioner concerning a notice of deficiency, an assessment of penalty or interest, or 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. (Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 1971, No. 185 (Adj. Sess.), § 229, eff. March 29, 1972; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1979, No. 105 (Adj. Sess.), § 21.)
