{"data":{"id":"us-vt/32-v.s.a.-10109","jurisdiction":"us-vt","citation":"32 V.S.A. § 10109","heading":"Determination by Commissioner","body":"(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 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 the Commissioner’s determination concerning the deficiency, assessment, or refund request.\n(b) The aggrieved taxpayer may, within 30 days after a determination by the Commissioner concerning a notice of deficiency, an assessment of penalty or interest, or a claim to refund, appeal that determination to the Washington Superior Court or the Superior Court of the county in which the taxpayer resides or has a place of business.","path":["Title 32: Taxation and Finance","Chapter 237: Tax on Hazardous Waste"],"source_url":"https://legislature.vermont.gov/statutes/section/32/237/10109","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T17:17:10Z","sha256":"38d95a07e0c653c9b8830088e8c963059f70b24b689b7c980160514b3ea9b9a9","source_id":"us-vt","stale":false,"prev":"us-vt/32-v.s.a.-10108","next":"us-vt/32-v.s.a.-10110"},"notice":"GroundRules: Original legal text. Not legal advice."}