{"data":{"id":"us-vt/32-v.s.a.-7489","jurisdiction":"us-vt","citation":"32 V.S.A. § 7489","heading":"Procedure for hearings by Commissioner; appeals","body":"(a) Any hearing granted by the Commissioner under section 7487 or 7488 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, appeal a determination by the Commissioner concerning a notice of deficiency, an assessment of penalty or interest, or claim to refund, 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 190: Estate and Gift Taxes","Subchapter 004: GENERAL PROVISIONS"],"source_url":"https://legislature.vermont.gov/statutes/section/32/190/07489","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T17:17:10Z","sha256":"2cc88832ed5acc5cba04a463fb636d9b0f41fe2148de7d009106d6e7db40aa20","source_id":"us-vt","stale":false,"prev":"us-vt/32-v.s.a.-7488","next":"us-vt/32-v.s.a.-7490"},"notice":"GroundRules: Original legal text. Not legal advice."}