{"data":{"id":"us-vt/32-v.s.a.-10404","jurisdiction":"us-vt","citation":"32 V.S.A. § 10404","heading":"Determination of deficiency, refund, penalty, or interest","body":"(a) Within 60 days after the mailing of a notice of deficiency, denial, or reduction of a refund claim, or assessment of penalty or interest, a health insurer may petition the Commissioner in writing for a determination of that deficiency, refund, or assessment. The Commissioner shall thereafter grant a hearing upon the matter and notify the health insurer in writing of his or her determination concerning the deficiency, penalty, or interest. This is the exclusive remedy of a health insurer with respect to these matters.\n(b) Any hearing granted by the Commissioner under this section shall be subject to and governed by 3 V.S.A. chapter 25.\n(c) Any aggrieved health insurer 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 to the Superior Court for the county in which the health insurer has a place of business.","path":["Title 32: Taxation and Finance","Chapter 243: Health Care Claims Tax"],"source_url":"https://legislature.vermont.gov/statutes/section/32/243/10404","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T17:17:10Z","sha256":"10ebe429cf9c99cd20161022c86cf91634aa7d6006ed6419f2cadc29c4c3731a","source_id":"us-vt","stale":false,"prev":"us-vt/32-v.s.a.-10403","next":"us-vt/32-v.s.a.-10451"},"notice":"GroundRules: Original legal text. Not legal advice."}