2013 Vermont Statutes
Title 32 Taxation and Finance
Chapter 211 CORPORATION TAXES
§ 8146 Additional tax
8146. Additional tax
When the Commissioner finds that owing to the incorrectness of a return or any other cause, a tax paid is too small, he or she shall assess an additional tax sufficient to cover the deficit and shall forthwith notify the parties so assessed. If the additional assessment is not paid within 30 days after such notice, the person or corporation against whom it is assessed shall be liable to the same penalties as for neglect to pay annual or semiannual taxes.
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