§ 3031. Lien fees
Notwithstanding 32 V.S.A. § 502, the Commissioner may charge against any collection of liability any related lien filing fees specified in 32 V.S.A. § 1671(a)(6) or § 1671(c) paid by the Commissioner. Fees collected under this section shall be credited to a special fund established and managed pursuant to 32 V.S.A. chapter 7, subchapter 5, and shall be available as payment for the fees of the clerk of the municipality. (Added 1999, No. 154 (Adj. Sess.), § 40.)
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