§ 7823. Deposit of revenue
The revenue generated by the taxes imposed under this chapter shall be credited to the General Fund. (Added 1995, No. 14, § 8; amended 1999, No. 152 (Adj. Sess.), § 272a; 2005, No. 215 (Adj. Sess.), § 314; 2009, No. 1 (Sp. Sess.), § E.307.3, eff. June 2, 2009; 2011, No. 75 (Adj. Sess.), § 109; 2019, No. 6, § 70, eff. April 22, 2019.)
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