The Vermont Statutes Online

Title 23: Motor Vehicles

Chapter 028: Gasoline Tax

• Subchapter 001: GENERAL GASOLINE TAX
•    § 3101. Definitions; scope

•    § 3102. Licensing and bonding of distributors

•    § 3103. Discontinuance, revocation, and reinstatement of licenses

•    § 3104. Calibration of tank vehicles

•    § 3105. Records of sales and importations

•    § 3106. Imposition, rate, and payment of tax

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

•    § 3107. Alternative basis for computing tax

•    § 3108. Returns

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

•    § 3110. Additional assessment; time limit

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

•    § 3112. Assessment; hearing permitted

•    § 3113. Reports of common carriers

•    § 3114. Penalties

•    § 3115. Appeals

•    § 3116. Proceedings to recover tax

•    § 3117. Bond requirement; amount; failure of security

•    § 3118. Bulk sales; transferee liability

•    § 3119. Personal liability

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

•    § 3121. Lien filing fees

• Subchapter 002: RECIPROCAL MOTOR FUEL TAX ON OUT-OF-STATE VEHICLES
•    § 3171. Imposition and rate of reciprocal tax

•    § 3172. Agreements for reciprocal waiver of tax

•    § 3173. Gasoline or other motor fuel defined

•    § 3174. Rules

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