2005 Vermont Code - § 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 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 thirty 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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