§ 1567.
167 words·~1 min read·
/vt/title-27/chapter-18/1567A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§ 1567. Report to person whose records were examined
(a)At the conclusion of an examination under section 1002 of this title, the Administrator shall provide to the person whose records were examined a complete and unredacted examination report that specifies:
(1)the work performed;
(2)the property types reviewed;
(3)the methodology of any estimation technique, extrapolation, or statistical sampling used in conducting the examination;
(4)each calculation showing the value of property determined to be due; and
(5)the findings of the person conducting the examination.
(b)If an examination of the records of a person results in the disclosure of property reportable under this chapter, the Administrator may assess the cost of the examination against the holder at the rate of $200.00 per day for each examiner, or a greater amount that is reasonable and was incurred, but the assessment may not exceed the value of the property found to be reportable. (Added 2019, No. 93 (Adj. Sess.), § 2, eff. Jan. 1, 2021.)