§ 3005. Dealer’s and distributor’s licenses; application; issuance
(a) It is unlawful for any person to act as a distributor or dealer without being licensed as such.
(b) An applicant for a dealer’s or distributor’s license shall file by mail an application furnished by the Commissioner with the Commissioner. The application shall not be under oath but shall contain a declaration that it is made under the penalties of perjury.
(c) When a licensee acts in a capacity other than that for which his or her license has been issued, he or she shall apply for additional licenses in accordance with this section.
(d) Upon the receipt of an application in proper form and the other conditions and requirements of this chapter having been complied with, the Commissioner may issue a license to an applicant that will remain in effect until such time as surrendered or revoked. (Added 1981, No. 172 (Adj. Sess.), § 1; amended 1985, No. 58, §§ 1, 2; 2019, No. 149 (Adj. Sess.), § 17, eff. July 13, 2020.)
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