The Vermont Statutes Online

Title 23: Motor Vehicles

Chapter 027: DIESEL FUEL TAX

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•    § 3000. Statutory purposes

•    § 3001. Purpose

•    § 3002. Definitions

•    § 3003. Imposition of tax; exceptions

•    § 3004. Repealed. 1999, No. 154 (Adj. Sess.), § 11.

•    § 3005. Dealer's and distributor's licenses; application; issuance

•    § 3006. Display of licenses and identification markers

•    § 3007. Diesel fuel user's license

•    § 3008. Refusal to issue license

•    § 3009. Discontinuance, revocation, and reinstatement of licenses

•    § 3010. Temporary authorization

•    § 3011. Bond requirement; amount; failure of security

•    § 3012. Discharge of surety

•    § 3013. Records; sales invoice; inspection

•    § 3014. Reports; exceptions

•    § 3015. Computation and payment of tax

•    § 3016. Additional assessment; time limit

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

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

•    § 3019. Assessment; hearing permitted

•    § 3020. Credits and refunds

•    § 3021. General powers of Commissioner

•    § 3022. Proceedings to recover tax

•    § 3023. Review of Commissioner's decision

•    § 3024. Penalties

•    § 3025. Records required

•    § 3026. Reports by railroads

•    § 3027. Civil penalty

•    § 3028. Bulk sales; transferee liability

•    § 3029. Personal liability

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

•    § 3031. Lien fees

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