Vermont Statutes Annotated

Vt. Stat. Ann. tit. 32, § 9817 (2026)

✓ current as of May 2026

Find cases: SyfertCases citing this section VT-LEGlegislature.vermont.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

Subchapter 004 : ENFORCEMENT AND PENALTIES

(Cite as: 32 V.S.A. § 9817)

§ 9817. Review of Commissioner’s decision

(a) Any aggrieved taxpayer may, within 30 days after any decision, order, finding, assessment, or action of the Commissioner made under this chapter, appeal to the Washington Superior Court or the Superior Court of the county in which the taxpayer resides or has a place of business.

(b) The appeal provided by this section shall be the exclusive remedy available to any taxpayer for review of a decision of the Commissioner determining the liability of the taxpayer for the taxes imposed.

(c) [Repealed.] (Added 1969, No. 144, § 1, eff. June 1, 1969; amended 1973, No. 193 (Adj. Sess.), § 3, eff. April 9, 1974; 1997, No. 161 (Adj. Sess.), § 24, eff. Jan. 1, 1998; 2011, No. 143 (Adj. Sess.), § 51, eff. May 15, 2012; 2019, No. 51, § 14, eff. June 10, 2019.)

Notes of Decisions

Cited in 8 cases, 1976–2012 · leading case: F. M. Burlington Co. v. Comm'r of Taxes, 365 A.2d 531 (Vt. 1976).

Sort: Relevance Newest Treatment

F. M. Burlington Co. v. Comm'r of Taxes, 365 A.2d 531 (Vt. 1976). · cites it 5× “The commissioner’s decision relating to matters encompassed by chapter 233 is subject to review by the county (now superior) court by virtue of 32 V.S.A. § 9817. The material parts of this section read as follows: (a) Any aggrieved taxpayer may, within thirty days after any…”

Vermont Golf Ass'n, Inc. v. Dep't of Taxes, 2012 VT 68 (Vt. 2012). · cites it 13× “The court based its dismissal on Vermont Golf’s failure to provide security to the Commissioner of Taxes to perfect its appeal to the superior court pursuant to 32 V.S.A. § 9817. We affirm. ¶ 2. Vermont Golf sponsors golf tournaments throughout the state.”

Bigelow v. Dep't of Taxes, 652 A.2d 985 (Vt. 1994). “Taxpayer took an appeal pursuant to 32 V.S.A. § 9817 to the Washington Superior Court, which affirmed the decision.”

Rowe-Genereux, Inc. v. Dep't of Taxes, 411 A.2d 1345 (Vt. 1980). “Rowe subsequently appealed the Commissioner’s decision to the Washington Superior Court, 32 V.S.A. § 9817, again raising its constitutional claims.”

Cent. Vermont Ry., Inc. v. Dep't of Taxes, 480 A.2d 419 (Vt. 1984). “The Commissioner upheld the Department’s denial, and CVR appealed to the Washington Superior Court, 32 V.S.A. § 9817(a), which upheld the Commissioner’s decision to deny the refund.”

Bud Crossman Plumbing & Heating v. Comm'r of Taxes, 455 A.2d 799 (Vt. 1982). “, Chapter 233, whereupon the plaintiff appealed to the superior court, 32 V.S.A. § 9817, and subsequently to this Court.”

Vermont Structural Steel v. State Dep't of Taxes, 569 A.2d 1066 (Vt. 1989). “The taxpayer then appealed to the Chittenden Superior Court pursuant to 32 V.S.A. § 9817 and V.R.C.P. 74. The superior court also upheld the assessment, and the present appeal followed.”

Cinema N. Corp. v. Vt. Dep't of Taxes (Vt. Super. Ct. 2011). · cites it 10× “515 (1976), the Vermont Supreme Court addressed the situation where taxpayers did not file a notice of appeal within the thirty day time limit imposed by 32 V.S.A. § 9817. The Court, relying on the nature of Section 9817 as the exclusive remedy for sales tax appeals and the…”

— Vt. Stat. Ann. tit. 32, § 9817(a) — 3 cases

Vermont Golf Ass'n, Inc. v. Dep't of Taxes, 2012 VT 68 (Vt. 2012). “The court based its dismissal on Vermont Golf’s failure to provide security to the Commissioner of Taxes to perfect its appeal to the superior court pursuant to 32 V.S.A. § 9817. We affirm. ¶ 2. Vermont Golf sponsors golf tournaments throughout the state.”

Cent. Vermont Ry., Inc. v. Dep't of Taxes, 480 A.2d 419 (Vt. 1984). “The Commissioner upheld the Department’s denial, and CVR appealed to the Washington Superior Court, 32 V.S.A. § 9817(a), which upheld the Commissioner’s decision to deny the refund.”

Cinema N. Corp. v. Vt. Dep't of Taxes (Vt. Super. Ct. 2011). “515 (1976), the Vermont Supreme Court addressed the situation where taxpayers did not file a notice of appeal within the thirty day time limit imposed by 32 V.S.A. § 9817. The Court, relying on the nature of Section 9817 as the exclusive remedy for sales tax appeals and the…”

— Vt. Stat. Ann. tit. 32, § 9817(b) — 1 case

Cinema N. Corp. v. Vt. Dep't of Taxes (Vt. Super. Ct. 2011). “515 (1976), the Vermont Supreme Court addressed the situation where taxpayers did not file a notice of appeal within the thirty day time limit imposed by 32 V.S.A. § 9817. The Court, relying on the nature of Section 9817 as the exclusive remedy for sales tax appeals and the…”

— Vt. Stat. Ann. tit. 32, § 9817(c) — 2 cases

Vermont Golf Ass'n, Inc. v. Dep't of Taxes, 2012 VT 68 (Vt. 2012). “The court based its dismissal on Vermont Golf’s failure to provide security to the Commissioner of Taxes to perfect its appeal to the superior court pursuant to 32 V.S.A. § 9817. We affirm. ¶ 2. Vermont Golf sponsors golf tournaments throughout the state.”

Cinema N. Corp. v. Vt. Dep't of Taxes (Vt. Super. Ct. 2011). “515 (1976), the Vermont Supreme Court addressed the situation where taxpayers did not file a notice of appeal within the thirty day time limit imposed by 32 V.S.A. § 9817. The Court, relying on the nature of Section 9817 as the exclusive remedy for sales tax appeals and the…”

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.