The appeal shall be filed within 90 days after the receipt by the company or its agent of written notice by the Commission or Department of its assessment. Appropriate proceedings shall be held and the relief, if any, to which the company may be found entitled may be granted and any taxes, interest, or penalties paid and found by the court to be illegally assessed shall be ordered refunded to the company with interest at six percent per annum from the time of payment, with costs and judgment entered accordingly. (Amended 1959, No. 329 (Adj. Sess.), § 39(b), eff. March 1, 1961; 1979, No. 204 (Adj. Sess.), § 13, eff. Feb. 1, 1981; 1997, No. 161 (Adj. Sess.), § 20, eff. Jan. 1, 1998; 2023, No. 85 (Adj. Sess.), § 346, eff. July 1, 2024.)
Vermont Legal Code