Section 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 Commissioner a determination of the transferor's liability to pay or the amount of the nursing home transfer tax due. The Commissioner shall render a decision within 30 days of the receipt of all information that the Commissioner deems necessary to make a determination.(b) Within 30 days of the date of issuance of the Commissioner'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. 4/12/1995; amended 2005, No. 174 (Adj. Sess.), §67; 2009 , No. 156 (Adj. Sess.), I. § 34.