{"data":{"id":"us-vt/32-v.s.a.-5885","jurisdiction":"us-vt","citation":"32 V.S.A. § 5885","heading":"Procedure for hearings by Commissioner; appeals","body":"(a) Any hearing granted by the Commissioner under section 5883 or 5884 of this title shall be subject to and governed by 3 V.S.A. chapter 25.\n(b) Any 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 151: Income Taxes","Subchapter 008: DEFICIENCIES, ASSESSMENTS, REFUNDS, AND APPEALS"],"source_url":"https://legislature.vermont.gov/statutes/section/32/151/05885","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T17:17:10Z","sha256":"e48ba0e7504d1d828e8e80af0e0401d0dcba4beaa08859a9566340cda8d633ad","source_id":"us-vt","stale":false,"prev":"us-vt/32-v.s.a.-5884","next":"us-vt/32-v.s.a.-5886"},"notice":"GroundRules: Original legal text. Not legal advice."}