2005 Vermont Code - § 5293. — Time limitation on assertion of defenses by taxpayer
§ 5293. Time limitation on assertion of defenses by taxpayer
If the taxpayer is a resident of the state, within six months or if he is a nonresident, within one year from the date when collection of the tax might first be enforced against him, he may assert as a defense against the collection of the tax lack of notice and opportunity to be heard in all proceedings relating to the levying of such tax, including the making of the appraisal and grand list. (Amended 1957, No. 219, § 2, eff. July 1, 1961.)
Disclaimer: These codes may not be the most recent version. Vermont may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
