§ 3001. Purpose
The purpose of this chapter is to impose a tax on all users of diesel fuel upon the sale or use of such fuel by motor vehicles on public highways. (Added 1981, No. 172 (Adj. Sess.), § 1.)
Structure Vermont Statutes
§ 3003. Imposition of tax; exceptions
§ 3005. Dealer’s and distributor’s licenses; application; issuance
§ 3006. Display of licenses and identification markers
§ 3007. Diesel fuel user’s license
§ 3008. Refusal to issue license
§ 3009. Discontinuance, revocation, and reinstatement of licenses
§ 3010. Temporary authorization
§ 3011. Bond requirement; amount; failure of security
§ 3013. Records; sales invoice; inspection
§ 3015. Computation and payment of tax
§ 3016. Additional assessment; time limit
§ 3017. Failure to file a report or pay the tax when due; penalty
§ 3018. Neglect or refusal to file a report; estimate of tax by Commissioner; penalty and interest
§ 3019. Assessment; hearing permitted
§ 3021. General powers of Commissioner
§ 3022. Proceedings to recover tax
§ 3023. Review of Commissioner’s decision
§ 3028. Bulk sales; transferee liability
§ 3030. Tax liability as property lien; discharge and foreclosure