Vermont Statutes
Title 23 - Motor Vehicles
Chapter 28 - Gasoline Tax

§ 3101. Definitions; scope - § 3101. Definitions; scope (a) As used in this chapter:...

§ 3102. Licensing and bonding of distributors - § 3102. Licensing and bonding of distributors (a) Before commencing...

§ 3103. Discontinuance, revocation, and reinstatement of licenses - § 3103. Discontinuance, revocation, and reinstatement of licenses (a) When...

§ 3104. Calibration of tank vehicles - § 3104. Calibration of tank vehicles A distributor shall cause...

§ 3105. Records of sales and importations - § 3105. Records of sales and importations (a)(1) A distributor...

§ 3106. Imposition, rate, and payment of tax - § 3106. Imposition, rate, and payment of tax (a)(1) Except...

§ 3106a. Imposition, rate, and payment of license fee - § 3106a. Imposition, rate, and payment of license fee In...

§ 3107. Alternative basis for computing tax - § 3107. Alternative basis for computing tax A distributor may...

§ 3108. Returns - § 3108. Returns For the purpose of determining the amount...

§ 3109. Failure to file a report or pay the tax when due; penalty - § 3109. Failure to file a report or pay the...

§ 3110. Additional assessment; time limit - § 3110. Additional assessment; time limit (a) If the Commissioner...

§ 3111. Neglect or refusal to file a report; estimate of tax by Commissioner; penalty and interest - § 3111. Neglect or refusal to file a report; estimate...

§ 3112. Assessment; hearing permitted - § 3112. Assessment; hearing permitted A distributor against whom assessment...

§ 3113. Reports of common carriers - § 3113. Reports of common carriers The Commissioner, upon his...

§ 3114. Penalties - § 3114. Penalties A person who violates any provision of...

§ 3115. Appeals - § 3115. Appeals (a) Any aggrieved person may have any...

§ 3116. Proceedings to recover tax - § 3116. Proceedings to recover tax (a) Whenever any person...

§ 3117. Bond requirement; amount; failure of security - § 3117. Bond requirement; amount; failure of security (a) Notwithstanding...

§ 3118. Bulk sales; transferee liability - § 3118. Bulk sales; transferee liability (a) Whenever a licensee...

§ 3119. Personal liability - § 3119. Personal liability Any licensee who fails to collect...

§ 3120. Tax liability as property lien; discharge and foreclosure - § 3120. Tax liability as property lien; discharge and foreclosure...

§ 3121. Lien filing fees - § 3121. Lien filing fees Notwithstanding 32 V.S.A. § 502,...

§ 3171. Imposition and rate of reciprocal tax - § 3171. Imposition and rate of reciprocal tax Whenever under...

§ 3172. Agreements for reciprocal waiver of tax - § 3172. Agreements for reciprocal waiver of tax The Commissioner...

§ 3173. Gasoline or other motor fuel defined - § 3173. Gasoline or other motor fuel defined For the...

§ 3174. Rules - § 3174. Rules The Commissioner of Motor Vehicles may make...