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 32: Taxation and Finance
Chapter 205: Cigarettes and Tobacco Products
- Subchapter 001: General Provisions
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§ 7701. Administration of chapter
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§ 7702. Definitions
- Subchapter 002: Licenses
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§ 7731. License required
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§ 7732. Application for and issuance of license
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§ 7733. Repealed. 1981, No. 31, § 18.
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§ 7734. Penalties for sales without license
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§ 7735. Term of licenses
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§ 7736. Revocation and suspension of licenses
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§ 7737. Bonding
- Subchapter 003: Stamp Tax
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§ 7771. Rate of tax
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§ 7772. Form and sale of stamps
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§ 7773. Use and redemption of stamps
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§ 7774. Affixing stamps
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§ 7775. Retail dealers
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§ 7776. Collection of cigarette tax through nonresident licensed wholesale dealers
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§ 7777. Records required; inspection and examination; assessment of tax deficiency
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§ 7778. Unstamped packages-Penalties
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§ 7779. Seizure
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§ 7780. Hearing
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§ 7781. Powers of officer conducting hearings
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§ 7782. Application for hearing
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§ 7783. Appeals
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§ 7784. Counterfeiting stamps
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§ 7785. Monthly report
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§ 7786. Gray marketed cigarettes
- Subchapter 004: Tobacco Products Tax
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§ 7811. Imposition of tobacco products tax
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§ 7812. Liability for collection of tax
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§ 7813. Returns and payment of tax by licensed wholesale dealer
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§ 7814. Floor stock tax
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§ 7815. Licensed wholesale dealers
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§ 7816. Records to be kept; examination
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§ 7817. Determination of tax on failure to file return
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§ 7818. Tax as debt to the State
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§ 7819. Refunds
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§ 7820. Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1, 1999.
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§ 7821. Criminal penalties
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§ 7822. Application of provisions
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§ 7823. Deposit of revenue