§ 7785. Monthly report
Each licensed wholesale dealer shall file with the Commissioner, on or before the 15th day of each month, a report for the calendar month immediately preceding, in a form prescribed by the Commissioner, showing the amount and source of cigarettes acquired; the amount of stamps purchased; a list identifying the brand families of a tobacco product manufacturer, as that term is defined in 33 V.S.A. chapter 19, subchapters 1A and 1B; the total number of cigarettes upon which stamps were affixed or, in the case of roll-your-own tobacco, the equivalent stick count, as determined by the formula set forth in 33 V.S.A. chapter 19, subchapter 1A, upon which the applicable tax was paid; and such other information as the Commissioner may require. (Added 1981, No. 31, § 16; amended 2003, No. 14, § 5; 2013, No. 14, § 18.)
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