§ 3203. Notice of deficiencies; assessment of penalties and interest; denial of refund
If the Commissioner finds that any taxpayer has failed to discharge in full the amount
of any tax liability incurred under this title or has claimed a refund in error or
that a penalty or interest should be assessed under this title, the Commissioner shall
notify the taxpayer of the deficiency or denial of refund or assess the penalty or
interest, as the case may be, by mail. The mailing of the notice shall be presumptive
evidence of its receipt by the person to whom it is addressed. Any period of time
that is determined under this chapter by the giving of notice shall commence to run
from the date of mailing of the notice. (Added 1997, No. 156 (Adj. Sess.), § 36, eff. April 29, 1998; amended 2007, No. 190 (Adj. Sess.), § 20, eff. June 6, 2008.)
Notes of Decisions
Cited in 3
cases (2 in the last 5 years), 2004–2024 · leading case: Hoffer v. Ancel, 2004 VT 38 (Vt. 2004).
Hoffer v. Ancel, 2004 VT 38 (Vt. 2004). “See 32 V.S.A. §§ 3203, 5886(a)(1) & (2). Because plaintiffs complaint is based on the Civil Rights Act, 42 U.”
Dept Taxes v. Northrop (Vt. Super. Ct. 2024). · cites it 2ד, 32 V.S.A. §§ 3203, 9206, 9815(a). With nothing further from Ms.”
State v. Okie (Vt. Super. Ct. 2024). “In its motion for summary judgment, the tax department sought to prove receipt of the notice by taxpayer by relying upon a statutory presumption that “[t]he mailing of [a tax] notice shall be presumptive evidence of its receipt by the person to whom it is addressed.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.