Vermont Statutes Title 32. Taxation and Finance, § 9206. Notices

Any notice required to be given by the Commissioner pursuant to this chapter to any person may be served personally, or by sending the same by mail to the person for whom it is intended, addressed to such person at the address given in the last report filed by him or her pursuant to the provisions of this chapter, or, if no report has been filed, then to the address of his or her last known abode, or, in the case of other than an individual, to the last known business address. If notice is given by mail, the mailing of the notice shall be presumptive evidence of its receipt by the person to whom it is addressed. Any time period that is determined under this chapter by the giving of notice by mail shall commence to run from the date of mailing of the notice.