Terms Used In Vermont Statutes Title 23 Sec. 3112

  • Commissioner: shall mean in this title only the Commissioner of Motor Vehicles. See
  • Distributor: means a person who imports or causes to be imported gasoline or other motor fuel for use, distribution, or sale within the State, or any person who produces, refines, manufactures, or compounds gasoline or other motor fuel within the State for use, distribution, or sale. See
  • Person: includes any natural person, corporation, association, co-partnership, company, firm, or other aggregation of individuals. See
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.

§ 3112. Assessment; hearing permitted

A distributor against whom assessment is made pursuant to section 3110 or 3111 of this title may appear in person or by counsel in the office of the Commissioner within 15 days after the mailing to him or her of notice of the assessment then and there to show cause why the assessment is in error or to present any other facts or testimony that would bear on the amount of the assessment or the manner in which it was made. The hearing may be continued. If the distributor or his or her agent does not appear within the 15 days, the assessment shall become final. (Added 1985, No. 207 (Adj. Sess.), § 1.)