The Vermont Statutes Online
The Vermont Statutes Online have been updated to include the actions of the 2023 session of the General Assembly.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
Title 23 : Motor Vehicles
Chapter 027 : Diesel Fuel Tax
(Cite as: 23 V.S.A. § 3020)-
§ 3020. Credits and refunds
(a) Credits.
(1) A user who purchased fuel within this State from a dealer or distributor upon which he or she paid the tax at the time of purchase, or a user exempt from the payment of the tax under subsection 3003(d) of this title who purchased fuel within this State upon which he or she paid tax at the time of purchase, shall be entitled to a credit equal to the amount of tax per gallon in effect when the fuel was purchased. When the amount of the credit to which any user is entitled for any reporting period exceeds the amount of his or her tax for the same period, the excess shall be credited to the user’s tax account and the user shall be notified of the date and amount of the credit by mail.
(2) If the Commissioner determines that a tax, penalty, interest, or fee required by this chapter has been paid more than once by a user, or has been illegally or erroneously collected or computed, the excess amount paid or collected shall be credited to the user’s tax account and the user shall be notified of the date and amount of the credit by mail.
(3) A user who also sells or delivers fuel subject to the tax imposed by 32 V.S.A. chapter 233 upon which the tax imposed by this chapter has been paid shall be entitled to a credit equal to the amount of such tax paid pursuant to this chapter. When the amount of the credit to which any user is entitled for any reporting period exceeds the amount of his or her tax for the same period, the excess shall be credited to the user’s tax account and the user shall be notified of the date and amount of the credit by mail.
(4) Any credits in the user’s tax account shall be allowed as a credit against either the tax for which the user otherwise would be liable for in a succeeding reporting period or any registration fees assessed pursuant to chapter 35 of this title.
(b) Refunds. A user may request, in writing by mail, a refund of any credits in the user’s tax account, but in no case may a user collect a refund requested more than 33 months following the date the amount was credited to the user’s tax account.
(c) [Repealed.] (Added 1981, No. 172 (Adj. Sess.), § 1; amended 1983, No. 44, § 4, eff. April 21, 1983; 1985, No. 58, § 5; 1987, No. 98, § 2, eff. Jan. 1, 1988; 1993, No. 212 (Adj. Sess.), § 11; 1999, No. 154 (Adj. Sess.), § 7; 2019, No. 149 (Adj. Sess.), § 20, eff. July 13, 2020.)
