Vermont Statutes
Title 23 - Motor Vehicles
Chapter 27 - Diesel Fuel Tax

§ 3000. Statutory purposes - § 3000. Statutory purposes The statutory purpose of the exemption...

§ 3001. Purpose - § 3001. Purpose The purpose of this chapter is to...

§ 3002. Definitions - § 3002. Definitions As used in this chapter: (1) “Commissioner”...

§ 3003. Imposition of tax; exceptions - § 3003. Imposition of tax; exceptions (a) A tax of...

§ 3005. Dealer’s and distributor’s licenses; application; issuance - § 3005. Dealer’s and distributor’s licenses; application; issuance (a) It...

§ 3006. Display of licenses and identification markers - § 3006. Display of licenses and identification markers Distributors and...

§ 3007. Diesel fuel user’s license - § 3007. Diesel fuel user’s license (a) In addition to...

§ 3008. Refusal to issue license - § 3008. Refusal to issue license (a) The Commissioner may...

§ 3009. Discontinuance, revocation, and reinstatement of licenses - § 3009. Discontinuance, revocation, and reinstatement of licenses (a) When...

§ 3010. Temporary authorization - § 3010. Temporary authorization Any vehicle registered in a jurisdiction...

§ 3011. Bond requirement; amount; failure of security - § 3011. Bond requirement; amount; failure of security (a) When...

§ 3012. Discharge of surety - § 3012. Discharge of surety Any surety on a bond...

§ 3013. Records; sales invoice; inspection - § 3013. Records; sales invoice; inspection (a) Each licensed user...

§ 3014. Reports; exceptions - § 3014. Reports; exceptions (a) Every distributor or dealer, on...

§ 3015. Computation and payment of tax - § 3015. Computation and payment of tax Each report required...

§ 3016. Additional assessment; time limit - § 3016. Additional assessment; time limit (a) If the Commissioner...

§ 3017. Failure to file a report or pay the tax when due; penalty - § 3017. Failure to file a report or pay the...

§ 3018. Neglect or refusal to file a report; estimate of tax by Commissioner; penalty and interest - § 3018. Neglect or refusal to file a report; estimate...

§ 3019. Assessment; hearing permitted - § 3019. Assessment; hearing permitted Any person against whom assessment...

§ 3020. Credits and refunds - § 3020. Credits and refunds (a) Credits. (1) A user...

§ 3021. General powers of Commissioner - § 3021. General powers of Commissioner (a) The Commissioner shall...

§ 3022. Proceedings to recover tax - § 3022. Proceedings to recover tax (a) Whenever any person...

§ 3023. Review of Commissioner’s decision - § 3023. Review of Commissioner’s decision (a) Any aggrieved licensed...

§ 3024. Penalties - § 3024. Penalties (a) Any person under this chapter who...

§ 3025. Records required - § 3025. Records required (a) The user of a motor...

§ 3026. Reports by railroads - § 3026. Reports by railroads (a) Every person or corporation...

§ 3027. Civil penalty - § 3027. Civil penalty In addition to any other penalty...

§ 3028. Bulk sales; transferee liability - § 3028. Bulk sales; transferee liability (a) Whenever a licensee...

§ 3029. Personal liability - § 3029. Personal liability Any licensee who fails to collect...

§ 3030. Tax liability as property lien; discharge and foreclosure - § 3030. Tax liability as property lien; discharge and foreclosure...

§ 3031. Lien fees - § 3031. Lien fees Notwithstanding 32 V.S.A. § 502, the...