§ 7701. Administration of chapter
The administration of this chapter is vested in the Commissioner. All forms necessary and proper for the enforcement of this chapter shall be prescribed and furnished by the Commissioner. The Commissioner shall appoint such agents, clerks, stenographers, and other assistants as he or she may deem necessary for effecting the purposes of this chapter, but their salaries shall be fixed by the Commissioner with the approval of the Governor. The Commissioner may require any such agent, clerk, stenographer, or other assistant to execute a bond in such sum as such Commissioner shall determine for the faithful discharge of his or her duties. Any such agent, clerk, stenographer, or other assistant may be removed by the Commissioner. The Commissioner may prescribe regulations and rulings not inconsistent with law to carry into effect the provisions of this chapter, which regulations and rulings, when reasonably designed to carry out the intent and purpose of this chapter, shall be prima facie evidence of its proper interpretation. The Commissioner, from time to time, may publish for distribution such regulations prescribed by him or her and such rulings as he or she shall deem to be of general interest.
Structure Vermont Statutes
Title 32 - Taxation and Finance
Chapter 205 - Cigarettes and Tobacco Products
§ 7701. Administration of chapter
§ 7732. Application for and issuance of license
§ 7734. Penalties for sales without license
§ 7736. Revocation and suspension of licenses
§ 7772. Form and sale of stamps
§ 7773. Use and redemption of stamps
§ 7776. Collection of cigarette tax through nonresident licensed wholesale dealers
§ 7777. Records required; inspection and examination; assessment of tax deficiency
§ 7778. Unstamped packages—Penalties
§ 7781. Powers of officer conducting hearings
§ 7782. Application for hearing
§ 7786. Gray marketed cigarettes
§ 7811. Imposition of tobacco products tax
§ 7812. Liability for collection of tax
§ 7813. Returns and payment of tax by licensed wholesale dealer
§ 7815. Licensed wholesale dealers
§ 7816. Records to be kept; examination
§ 7817. Determination of tax on failure to file return
§ 7818. Tax as debt to the State