§ 3121. Lien filing 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.), § 46; amended 2021, No. 76, § 7.)
Structure Vermont Statutes
§ 3102. Licensing and bonding of distributors
§ 3103. Discontinuance, revocation, and reinstatement of licenses
§ 3104. Calibration of tank vehicles
§ 3105. Records of sales and importations
§ 3106. Imposition, rate, and payment of tax
§ 3106a. Imposition, rate, and payment of license fee
§ 3107. Alternative basis for computing tax
§ 3109. Failure to file a report or pay the tax when due; penalty
§ 3110. Additional assessment; time limit
§ 3111. Neglect or refusal to file a report; estimate of tax by Commissioner; penalty and interest
§ 3112. Assessment; hearing permitted
§ 3113. Reports of common carriers
§ 3116. Proceedings to recover tax
§ 3117. Bond requirement; amount; failure of security
§ 3118. Bulk sales; transferee liability
§ 3120. Tax liability as property lien; discharge and foreclosure
§ 3171. Imposition and rate of reciprocal tax
§ 3172. Agreements for reciprocal waiver of tax