{"data":{"id":"us-vt/32-v.s.a.-9535","jurisdiction":"us-vt","citation":"32 V.S.A. § 9535","heading":"Review and appeals","body":"(a) At any time before, or within 10 days after the date of a transfer of a nursing home, a transferor may request from the Commissioner a determination of the transferor’s liability to pay or the amount of the nursing home transfer tax due. The Commissioner shall render a decision within 30 days of the receipt of all information that the Commissioner deems necessary to make a determination.\n(b) Within 30 days of the date of issuance of the Commissioner’s determination, a transferor aggrieved by that determination may request review by the Secretary or the Secretary’s designee. This review shall not be subject to the provisions of 3 V.S.A. chapter 25.","path":["Title 32: Taxation and Finance","Chapter 230: Tax on Transferors of Nursing Homes"],"source_url":"https://legislature.vermont.gov/statutes/section/32/230/09535","current_through":"2025 session","vintage":"","retrieved_at":"2026-09-05T17:17:10Z","sha256":"f290dfa85f021a90c70909fde1eacf7d9decc924b3967086eb5ccc6407a30a1e","source_id":"us-vt","stale":false,"prev":"us-vt/32-v.s.a.-9534","next":"us-vt/32-v.s.a.-9601"},"notice":"GroundRules: Original legal text. Not legal advice."}