2011 Vermont Code
Title 32 Taxation and Finance
Chapter 230 TAX ON TRANSFERORS OF NURSING HOMES
§ 9535 Review and appeals
§ 9535. Review and appeals
(a) At any time before, or within 10 days after the date of a transfer of a nursing home, a transferor may request from the commissioner a determination of the transferor's liability to pay or the amount of the nursing home transfer tax due. The commissioner shall render a decision within 30 days of the receipt of all information that the commissioner deems necessary to make a determination.
(b) Within 30 days of the date of issuance of the commissioner's determination, a transferor aggrieved by that determination may request review by the secretary or the secretary's designee. This review shall not be subject to the provisions of chapter 25 of Title 3. (Added 1995, No. 14, { 5, eff. April 12, 1995; amended 2005, No. 174 (Adj. Sess.), { 67; 2009, No. 156 (Adj. Sess.), { I.34.)