Vermont Code § 27 V.S.A. § 1572

Determination of liability for unreported reportable property
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§ 1572. Determination of liability for unreported reportable property
If the Administrator determines from an examination conducted under section 1562 of this title that a putative holder failed or refused to pay or deliver to the Administrator property
that is reportable under this chapter, the Administrator shall issue a determination
of the putative holder’s liability to pay or deliver and give notice in a record to
the putative holder of the determination.

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