§ 3115. Appeals
(a) Any aggrieved person 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. The review shall be to the Washington Superior Court or, in the discretion of the applicant, to the Superior Court in the county where the 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 person for review of a decision of the Commissioner. (Added 1989, No. 46, § 6.)
Structure Vermont Statutes
§ 3102. Licensing and bonding of distributors
§ 3103. Discontinuance, revocation, and reinstatement of licenses
§ 3104. Calibration of tank vehicles
§ 3105. Records of sales and importations
§ 3106. Imposition, rate, and payment of tax
§ 3106a. Imposition, rate, and payment of license fee
§ 3107. Alternative basis for computing tax
§ 3109. Failure to file a report or pay the tax when due; penalty
§ 3110. Additional assessment; time limit
§ 3111. Neglect or refusal to file a report; estimate of tax by Commissioner; penalty and interest
§ 3112. Assessment; hearing permitted
§ 3113. Reports of common carriers
§ 3116. Proceedings to recover tax
§ 3117. Bond requirement; amount; failure of security
§ 3118. Bulk sales; transferee liability
§ 3120. Tax liability as property lien; discharge and foreclosure
§ 3171. Imposition and rate of reciprocal tax
§ 3172. Agreements for reciprocal waiver of tax