Vermont Statutes
Title 32 - Taxation and Finance
Chapter 205 - Cigarettes and Tobacco Products

§ 7701. Administration of chapter - § 7701. Administration of chapter The administration of this chapter...

§ 7702. Definitions - § 7702. Definitions As used in this chapter unless the...

§ 7731. License required - § 7731. License required Each wholesale dealer shall secure a...

§ 7732. Application for and issuance of license - § 7732. Application for and issuance of license (a) A...

§ 7734. Penalties for sales without license - § 7734. Penalties for sales without license Any licensed wholesale...

§ 7735. Term of licenses - § 7735. Term of licenses Each license issued under the...

§ 7736. Revocation and suspension of licenses - § 7736. Revocation and suspension of licenses The Commissioner may...

§ 7737. Bonding - § 7737. Bonding When the Commissioner, in his or her...

§ 7771. Rate of tax - § 7771. Rate of tax (a) A tax is imposed...

§ 7772. Form and sale of stamps - § 7772. Form and sale of stamps (a) The Commissioner...

§ 7773. Use and redemption of stamps - § 7773. Use and redemption of stamps No licensed wholesale...

§ 7774. Affixing stamps - § 7774. Affixing stamps Each licensed wholesale dealer shall affix...

§ 7775. Retail dealers - § 7775. Retail dealers Within 24 hours after coming into...

§ 7776. Collection of cigarette tax through nonresident licensed wholesale dealers - § 7776. Collection of cigarette tax through nonresident licensed wholesale...

§ 7777. Records required; inspection and examination; assessment of tax deficiency - § 7777. Records required; inspection and examination; assessment of tax...

§ 7778. Unstamped packages—Penalties - § 7778. Unstamped packages—Penalties (a) No person shall possess more...

§ 7779. Seizure - § 7779. Seizure (a) Any cigarettes found at any place...

§ 7780. Hearing - § 7780. Hearing When any cigarettes or tobacco products shall...

§ 7781. Powers of officer conducting hearings - § 7781. Powers of officer conducting hearings The Commissioner and...

§ 7782. Application for hearing - § 7782. Application for hearing Any person aggrieved by any...

§ 7783. Appeals - § 7783. Appeals Any person aggrieved because of any action...

§ 7784. Counterfeiting stamps - § 7784. Counterfeiting stamps Any person who shall fraudulently make...

§ 7785. Monthly report - § 7785. Monthly report Each licensed wholesale dealer shall file...

§ 7786. Gray marketed cigarettes - § 7786. Gray marketed cigarettes (a) No person shall affix...

§ 7811. Imposition of tobacco products tax - § 7811. Imposition of tobacco products tax (a) There is...

§ 7812. Liability for collection of tax - § 7812. Liability for collection of tax The licensed wholesale...

§ 7813. Returns and payment of tax by licensed wholesale dealer - § 7813. Returns and payment of tax by licensed wholesale...

§ 7814. Floor stock tax - § 7814. Floor stock tax (a) Snuff. A floor stock...

§ 7815. Licensed wholesale dealers - § 7815. Licensed wholesale dealers All resident licensed wholesale dealers...

§ 7816. Records to be kept; examination - § 7816. Records to be kept; examination At the time...

§ 7817. Determination of tax on failure to file return - § 7817. Determination of tax on failure to file return...

§ 7818. Tax as debt to the State - § 7818. Tax as debt to the State A tax...

§ 7819. Refunds - § 7819. Refunds Whenever any tobacco products upon which the...

§ 7821. Criminal penalties - § 7821. Criminal penalties Any person who shall fail, neglect,...

§ 7822. Application of provisions - § 7822. Application of provisions The provisions of subchapters 1-3...

§ 7823. Deposit of revenue - § 7823. Deposit of revenue The revenue generated by the...