Vt. Stat. Ann. tit. 32, § 5883

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Subchapter 008 : DEFICIENCIES, ASSESSMENTS, REFUNDS, AND APPEALS

(Cite as: 32 V.S.A. § 5883)

§ 5883. Determination of deficiency, refund, or assessment

Upon receipt of a notice of deficiency, of denial or reduction of a refund claim, or of assessment of penalty or interest under section 3203 of this title, the taxpayer may, within 60 days after the date of mailing of the notice or assessment, 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 taxpayer in writing of his or her determination concerning the deficiency, refund, or assessment. (Added 1966 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1975, No. 154 (Adj. Sess.), § 1, eff. date, see note set out below; 1979, No. 105 (Adj. Sess.), § 12; 1989, No. 222 (Adj. Sess.), § 34; 2007, No. 190 (Adj. Sess.), § 22, eff. June 6, 2008; 2013, No. 73, § 23, eff. June 5, 2013.)

Notes of Decisions

Cited in 11 cases (2 in the last 5 years), 1972–2025 · leading case: Entergy Nuclear Vermont Yankee, LLC v. Shumlin

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Entergy Nuclear Vermont Yankee, LLC v. Shumlin (2013) ca2 “deficiency notices are permitted by Vt. Stat. Ann. tit. 32, § 5883 , which states that upon receipt of a notice of deficiency under § 3203, a taxpayer may “petition the Commissioner in writing for a determination of that deficiency .”

Piche v. Department of Taxes (1989) vt “The fact that the penalty was imposed automatically by the Department of Taxes when the delinquency was discovered does not negate the exercise of discretion on the part of the Commissioner, particularly when any penalty assessed is subject to individual review upon appeal to…”

State of Vermont, Department of Taxes v. Kenneth C. Montani/Thomas A. Tatro/Tyre Duvernay/Thomas L. Marchant (2018) vt “Defendants did not appeal the assessments to the Commissioner pursuant to 32 V.S.A. § 5883. The issue before the superior court in each case arose in the context of a collection action brought by the Department.”

Vermont National Telephone Company v. Department of Taxes (2020) vt “3 See 32 V.S.A. § 5883 (“Upon receipt of a notice of deficiency .”

FW Woolworth Company v. Commissioner of Taxes (1972) vt “Upon appeal to and hearing by the Commissioner of Taxes under 32 V.S.A. § 5883, the assessments were upheld by the commissioner’s determination.”

Winterset, Inc. v. Commissioner of Taxes (1984) vt “Subsequently, in 1981, the taxpayers filed amended Vermont returns, each claiming refunds on the ground that since Vermont did not have a state new jobs credit, they were not required to reduce their § 162 deductions and increase their Vermont net incomes by the amount of the…”

State v. Okie (2024) vtsuperct · cites it 3× “32 V.S.A. § 5883. Once taxpayer failed to request a hearing within that time, taxpayer became “bound by the terms” of the assessment, and was no longer permitted to “contest, either directly or indirectly, the tax liability as therein set forth” in any proceedings for…”

Hirsch v. Vermont Department of Taxes (1995) vt “The Hirsches subsequently requested a redetermination of their tax liability under 32 V.S.A. § 5883. As in 1989 and 1990, the Hirsches excluded federal interést income from their federal taxable income to calculate their Vermont income tax for 1991.”

Egan v. Dep't of Taxes (2005) vtsuperct · cites it 2× “1 The Tax 1 This program is an alternative property tax valuation system designed to ease the burden on owners of forest or agricultural land from the normal property Department denied the request because the appeal was untimely according to 32 V.S.A. § 5883 and because…”

Vermont Department of Taxes v. Jason Okie (2025) vt “See 32 V.S.A. § 5883 (requiring taxpayer to appeal assessment to Tax Commissioner within sixty days of its issuance); see also id.”

Department of Taxes v. Morrison (2015) vtsuperct “Morrison had the opportunity to file appeals to contest the assessment amounts under 32 V.S.A. § 5883. He did not do so, and the amounts became fixed as a matter of law.”

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