§ 3023. Review of Commissioner’s decision
(a) Any aggrieved licensed user or taxpayer may have any decision, order, or finding of the Commissioner made under this chapter reviewed under Rule 75 of the Vermont Rules of Civil Procedure. Such review shall be to the Washington Superior Court or, in the discretion of the appellant, to the Superior Court in the county where the licensed person has his or her principal place of business or residence. The hearing on the review shall be de novo.
(b) The appeal provided by this section shall be the exclusive remedy available to any licensed user or taxpayer for review of a decision of the Commissioner. (Added 1981, No. 172 (Adj. Sess.), § 1; amended 1985, No. 58, § 6.)
Structure Vermont Statutes
§ 3003. Imposition of tax; exceptions
§ 3005. Dealer’s and distributor’s licenses; application; issuance
§ 3006. Display of licenses and identification markers
§ 3007. Diesel fuel user’s license
§ 3008. Refusal to issue license
§ 3009. Discontinuance, revocation, and reinstatement of licenses
§ 3010. Temporary authorization
§ 3011. Bond requirement; amount; failure of security
§ 3013. Records; sales invoice; inspection
§ 3015. Computation and payment of tax
§ 3016. Additional assessment; time limit
§ 3017. Failure to file a report or pay the tax when due; penalty
§ 3018. Neglect or refusal to file a report; estimate of tax by Commissioner; penalty and interest
§ 3019. Assessment; hearing permitted
§ 3021. General powers of Commissioner
§ 3022. Proceedings to recover tax
§ 3023. Review of Commissioner’s decision
§ 3028. Bulk sales; transferee liability
§ 3030. Tax liability as property lien; discharge and foreclosure