The Vermont Statutes Online
The Vermont Statutes Online does not include the actions of the 2024 session of the General Assembly. We expect them to be updated by November 1st.
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 028: Gasoline Tax
- Subchapter 001: General Gasoline Tax
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§ 3101. Definitions; scope
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§ 3102. Licensing and bonding of distributors
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§ 3103. Discontinuance, revocation, and reinstatement of licenses
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§ 3104. Calibration of tank vehicles
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§ 3105. Records of sales and importations
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§ 3106. Imposition, rate, and payment of tax
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§ 3106a. Imposition, rate, and payment of license fee
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§ 3107. Alternative basis for computing tax
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§ 3108. Returns
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§ 3109. Failure to file a report or pay the tax when due; penalty
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§ 3110. Additional assessment; time limit
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§ 3111. Neglect or refusal to file a report; estimate of tax by Commissioner; penalty and interest
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§ 3112. Assessment; hearing permitted
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§ 3113. Reports of common carriers
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§ 3114. Penalties
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§ 3115. Appeals
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§ 3116. Proceedings to recover tax
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§ 3117. Bond requirement; amount; failure of security
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§ 3118. Bulk sales; transferee liability
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§ 3119. Personal liability
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§ 3120. Tax liability as property lien; discharge and foreclosure
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§ 3121. Lien filing fees
- Subchapter 002: Reciprocal Motor Fuel Tax on Out-of-State Vehicles
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§ 3171. Imposition and rate of reciprocal tax
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§ 3172. Agreements for reciprocal waiver of tax
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§ 3173. Gasoline or other motor fuel defined
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§ 3174. Rules