§ 3007. Diesel fuel user’s license
(a) In addition to any other provision of law relating to registration of motor vehicles, or fees paid therefor, a person owning or operating upon the highways of the State a motor truck that is registered in the State and uses fuel as defined in section 3002 of this title shall, for each motor truck to be so operated, apply to the Commissioner for a diesel fuel user’s license, which shall be renewed at the time of renewal of the truck’s registration. Application shall be made upon a form prescribed by the Commissioner and shall set forth such information as the Commissioner may require. Applications filed at the time of the initial registration or renewal of a registration shall be accompanied by a $6.50 annual license fee for each motor truck listed in the application, except that no fee shall be required for motor trucks with a gross weight of less than 26,001 pounds.
(b) [Repealed.]
(c) This section shall not apply to users’ vehicles exempt from reporting requirements under section 3014 of this title or to users’ vehicles exempt from taxation under subdivision 3003(d)(1)(C) of this title, or to users’ vehicles that are being operated under the provisions of section 463 or 516 of this title. (Added 1981, No. 172 (Adj. Sess.), § 1; amended 1985, No. 58, § 9; 1985, No. 124 (Adj. Sess.), § 11, eff. April 18, 1986; 1987, No. 98, § 5, eff. March 1, 1988; 1987, No. 109, § 2; 1987, No. 283 (Adj. Sess.), § 2; 1989, No. 46, § 2, eff. May 5, 1989; 1989, No. 51, § 47; 1989, No. 51, § 47a, eff. July 1, 1990; 1991, No. 137 (Adj. Sess.), § 2; 1993, No. 186 (Adj. Sess.), § 9; 1993, No. 212 (Adj. Sess.), § 10; 1999, No. 154 (Adj. Sess.), § 3; 2013, No. 189 (Adj. Sess.), § 16.)
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