§ 9535 -   Review and appeals

§ 9535. Review and appeals

(a) At any time before, or within 10 days after the date of a transfer of a nursing home, a transferor may request from the director a determination of the transferor's liability to pay or the amount of the nursing home transfer tax due. The director shall render a decision within 30 days of the receipt of all information that the director deems necessary to make a determination.

(b) Within 30 days of the date of issuance of the director's determination, a transferor aggrieved by that determination may request review by the secretary or the secretary's designee. This review shall not be subject to the provisions of 3 V.S.A. chapter 25. (Added 1995, No. 14, § 5, eff. April 12, 1995; amended 2005, No. 174 (Adj. Sess.), § 67.)