§ 9617. Notices, appeals

Unless otherwise provided by this title:

(a) If the Commissioner finds that any taxpayer has failed to discharge in full the amount of any tax liability incurred under this title, or that a penalty or interest should be assessed under it, the Commissioner shall notify the taxpayer of the deficiency or assess the penalty or interest, as the case may be, by mail.

(b) Upon receipt of a notice of deficiency or assessment of penalty or interest under subsection (a) of this section the taxpayer may, within 60 days after the date of the mailing of the notice of assessment, petition the Commissioner in writing for a determination of that deficiency 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, penalty or interest.

(c) Any hearing granted by the Commissioner under this title shall be subject to and governed by 3 V.S.A. chapter 25.

(d) Any notice under this chapter may be given by mailing it to the person for whom it is intended in a postpaid envelope addressed to that person at the address given in the last return filed by him or her under this title or in any application made by him or, if no return has been filed or application made, then to any address obtainable. The mailing of the notice shall be presumptive evidence of its receipt by the person to whom it is addressed. Any period of time which is determined under this chapter by the giving of notice shall commence to run from the date of mailing of the notice.

(e) A taxpayer may within 30 days appeal a determination by the Commissioner concerning a notice of deficiency, an assessment of penalty or interest to the Washington Superior Court or the Superior Court of the county in which the taxpayer resides or has a place of business.

(f) The exclusive remedy of a taxpayer with respect to a notification of deficiency or assessment of penalty or interest under subsection (a) of this section shall be the petition for determination of the deficiency or assessment provided by subsection (b) of this section, and the appeal from an adverse determination of deficiency or assessment provided under subsection (e) of this section.

(g) Upon the failure of a taxpayer to petition in accordance with subsection (b) of this section from a notice of deficiency or assessment issued under subsection (a) of this section, or to appeal in accordance with subsection (e) of this section from a determination of a deficiency or assessment of tax liability under subsection (b) of this section, the taxpayer shall be bound by the terms of the notification, assessment, or determination, as the case may be. The taxpayer shall not thereafter contest, either directly or indirectly, the tax liability as therein set forth, in any proceeding including, without limitation, proceeding for the enforcement or collection of all or any part of the tax liability.

(h) At any time within three years after the date a property is transferred, a taxpayer may petition the Commissioner in writing for the refund of all or any part of the amount of tax paid. The Commissioner shall thereafter grant a hearing subject to the provisions of 3 V.S.A chapter 25 upon the matter and notify the taxpayer in writing of his or her determination concerning the refund request. The Commissioner's determination may be appealed as provided in subsection (e) of this section. This shall be a taxpayer's exclusive remedy with respect to the refund of taxes under this chapter. (Added 1979, No. 105 (Adj. Sess.), § 38; amended 1989, No. 222 (Adj. Sess.), § 37; 1997, No. 156 (Adj. Sess.), § 20, eff. April 29, 1998.)