2005 Vermont Code - § 5883. — Determination of deficiency, penalty or interest

§ 5883. Determination of deficiency, penalty or interest

Upon receipt of a notice of deficiency or assessment of penalty or interest under section 5881 of this title, the taxpayer may, within 60 days after the date of mailing of the notice or assessment, petition the commissioner in writing for a determination of that deficiency or assessment. The commissioner shall thereafter grant a hearing upon the matter and notify the taxpayer in writing of his determination concerning the deficiency, penalty or interest. (Added 1966 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1975, No. 154 (Adj. Sess.), § 1, eff. date, see note set out below; 1979, No. 105 (Adj. Sess.), § 12; 1989, No. 222 (Adj. Sess.), § 34.)