The Vermont Statutes Online

Title 32: Taxation and Finance

Chapter 205: Cigarettes and Tobacco Products

• Subchapter 001: GENERAL PROVISIONS
•    § 7701. Administration of chapter

•    § 7702. Definitions

• Subchapter 002: LICENSES
•    § 7731. License required

•    § 7732. Application for and issuance of license

•    § 7733. Repealed. 1981, No. 31, § 18.

•    § 7734. Penalties for sales without license

•    § 7735. Term of licenses

•    § 7736. Revocation and suspension of licenses

•    § 7737. Bonding

• Subchapter 003: STAMP TAX
•    § 7771. Rate of tax

•    § 7772. Form and sale of stamps

•    § 7773. Use and redemption of stamps

•    § 7774. Affixing stamps

•    § 7775. Retail dealers

•    § 7776. Collection of cigarette tax through nonresident licensed wholesale dealers

•    § 7777. Records required; inspection and examination; assessment of tax deficiency

•    § 7778. Unstamped packages-Penalties

•    § 7779. Seizure

•    § 7780. Hearing

•    § 7781. Powers of officer conducting hearings

•    § 7782. Application for hearing

•    § 7783. Appeals

•    § 7784. Counterfeiting stamps

•    § 7785. Monthly report

•    § 7786. Gray marketed cigarettes

• Subchapter 004: TOBACCO PRODUCTS TAX
•    § 7811. Imposition of tobacco products tax

•    § 7812. Liability for collection of tax

•    § 7813. Returns and payment of tax by licensed wholesale dealer

•    § 7814. Floor stock tax

•    § 7815. Licensed wholesale dealers

•    § 7816. Records to be kept; examination

•    § 7817. Determination of tax on failure to file return

•    § 7818. Tax as debt to the State

•    § 7819. Refunds

•    § 7820. Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1, 1999.

•    § 7821. Criminal penalties

•    § 7822. Application of provisions

•    § 7823. Deposit of revenue

Full Text of Chapter