§ 5885. Procedure for hearings by Commissioner; appeals
(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.
(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. (Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1971, No. 185 (Adj. Sess.), § 224, eff. March 29, 1972; 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1979, No. 105 (Adj. Sess.), § 13; 1997, No. 50, § 20, eff. June 26, 1997.)
Entergy Nuclear Vermont Yankee, LLC v. Shumlin, 737 F.3d 228 (2d Cir. 2013). “” Judicial review of the commissioner’s determination at a § 5883 hearing is, in turn, provided for by Vt. Stat. Ann. tit. 32, § 5885 (b). 3 The Vermont statutory framework thus articulates precisely the type of administrative and judicial review that has been deemed adequate…”
Town of Victory v. State, 2004 VT 110 (Vt. 2004). “2d 1283, 1285 (1989) (applying 32 V.S.A. § 5885(b)). ¶ 17. We recognize that review on the record is more appropriate in contested cases where there has been an adjudication in the agency.”
Stone v. Errecart, 675 A.2d 1322 (Vt. 1996). “The second, 32 V.S.A. § 5885(b), authorizes a taxpayer who is aggrieved by a decision of the Commissioner on a refund request to appeal to the superior court.”
Piche v. Dep't of Taxes, 565 A.2d 1283 (Vt. 1989). “* Taxpayers appealed- pursuant to 32 V.S.A. § 5885(b) and V.R.C.P. 74. Section 5885(b) provides: Any aggrieved taxpayer may within thirty days, appeal a determination by the commissioner concerning a notice of deficiency, an assessment of penalty or interest, or a claim to…”
In Re Thomas C. Sawyer Est., 546 A.2d 784 (Vt. 1987). “The Estate then appealed to the superior court, pursuant to 32 V.S.A. § 5885(b) and V.R.C.P. 74(a). The court reversed the Commissioner’s ruling, holding that all of the income received from the Trust was exempt from state taxation under 31 U.”
Hopper v. State (Vt. Super. Ct. 2005). “STATE OF VERMONT ENTRY Taxpayers appealed, pursuant to 32 V.S.A. § 5885, from a determination of the Commissioner of Taxes upholding an assessment of 1999 personal income taxes.”
Town of Victory v. State, 2004 VT 110 (Vt. 2004). “2d 1283, 1285 (1989) (applying 32 V.S.A. § 5885(b)). ¶ 17. We recognize that review on the record is more appropriate in contested cases where there has been an adjudication in the agency.”
Stone v. Errecart, 675 A.2d 1322 (Vt. 1996). “The second, 32 V.S.A. § 5885(b), authorizes a taxpayer who is aggrieved by a decision of the Commissioner on a refund request to appeal to the superior court.”
Piche v. Dep't of Taxes, 565 A.2d 1283 (Vt. 1989). “* Taxpayers appealed- pursuant to 32 V.S.A. § 5885(b) and V.R.C.P. 74. Section 5885(b) provides: Any aggrieved taxpayer may within thirty days, appeal a determination by the commissioner concerning a notice of deficiency, an assessment of penalty or interest, or a claim to…”
In Re Thomas C. Sawyer Est., 546 A.2d 784 (Vt. 1987). “The Estate then appealed to the superior court, pursuant to 32 V.S.A. § 5885(b) and V.R.C.P. 74(a). The court reversed the Commissioner’s ruling, holding that all of the income received from the Trust was exempt from state taxation under 31 U.”
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