§ 3173. Gasoline or other motor fuel defined
For the purpose of this subchapter, gasoline or other motor fuel shall be defined to mean any type of fuel, by whatever name it may be called, used in an internal combustion engine to generate power to propel a motor vehicle upon a highway. (Added 1985, No. 207 (Adj. Sess.), § 1.)
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