Title 32, Title 32: Taxation and Finance

§ 10105. Failure to pay tax; criminal penalties (a) Any person who fails to pay a tax liability imposed under this chapter within 30 days after the date of billing by the Commissioner shall be subject to and governed by the provisions of sections 3202 and 3203 of this title. (b) …

§ 10106. Notice of deficiency (a) If the Commissioner finds that any taxpayer has failed to discharge in full the amount of any tax liability incurred under this chapter, or that a penalty or interest should be assessed under it, the Commissioner shall notify the taxpayer of the …

§ 10107. Refunds (a) At any time within three years after the date a tax is due under this chapter, a taxpayer may petition the Commissioner for the refund of all or any part of the amount of tax paid. This shall be a taxpayer’s exclusive remedy with respect to the refund of taxe…

§ 10108. Mailing of notice Any notice under this chapter may be given by mailing it to the person for whom it is intended in a postpaid envelope addressed to that person at the address given in a manifest or other report filed by that person or to the best address obtainable. The…

§ 10109. Determination by Commissioner (a) Upon receipt of a notice of deficiency or assessment of penalty or interest under section 10106 of this title or upon receipt of a notice of the denial of all or a portion of a refund request under section 10107 of this title, the taxpay…

§ 10110. Appeal process (a) Any hearing granted by the Commissioner under section 10109 of this title shall be subject to and governed by 3 V.S.A. chapter 25. (b) Any aggrieved taxpayer may, within 30 days, appeal a determination by the Commissioner concerning a notice of deficie…

§ 10111. Payment and collection of deficiencies and assessments; jeopardy notices (a) Upon notification to a taxpayer of any deficiency, or upon assessment against the taxpayer of any penalty or interest, under section 10106 of this title, the amount of the deficiency or assessme…

§ 10112. Action to collect taxes Any tax liability imposed by this chapter is, from the time the tax liability becomes collectible under section 10111 of this title, a debt of the taxpayer to the State, to be recovered in an action on this title. The action shall be returnable in…

§ 10113. Lien The amount of taxes to be paid under this chapter shall be a lien in favor of the State of Vermont upon all property and rights to property, whether real or personal, belonging to the person liable for the tax. The lien shall be enforced in the manner prescribed by …