Vermont Statutes Title 32. Taxation and Finance, § 7479. Supplemental information; changes in federal tax liability or in taxable gifts or estate

(1) becomes aware of any information that makes that return materially false, inaccurate, or incomplete; or

(2) is notified of any assertion by the United States, whether under section 6212 of the Internal Revenue Code of 1986 or otherwise, that his or her taxable gifts or taxable estate, or any tax liability under the laws of the United States, is other than the amount stated in the return; or

(3) files an amended return under the laws of the United States, the taxpayer shall, within 30 days of the receipt of that information or notification of that assertion or filing that amended return, notify the Commissioner thereof, and of such particulars as may be relevant to the amount of any tax liability of the taxpayer under this chapter.