The Vermont Statutes Online

Title 23: Motor Vehicles

Chapter 028: Gasoline Tax

• Subchapter 001: GENERAL GASOLINE TAX

• § 3101. Definitions; scope

  (a) As used in this chapter:

  (1) “Distributor” means a person who imports or causes to be imported gasoline or other motor fuel for use, distribution, or sale within the State, or any person who produces, refines, manufactures, or compounds gasoline or other motor fuel within the State for use, distribution, or sale. When a person receives motor fuel in circumstances that preclude the collection of the tax from the distributor by reason of the provisions of the Constitution and laws of the United States, and thereafter sells or uses the motor fuel in the State in a manner and under circumstances as may subject the sale to the taxing power of the State, the person shall be considered a distributor and shall make the same reports, pay the same taxes, and be subject to all provisions of this subchapter relating to distributors of motor fuel.

  (2) “Dealer” means any person who sells or delivers motor fuel into the fuel supply tanks of motor vehicles or aircraft owned or operated by others.

  (3) “Motor vehicle” means any self-propelled vehicle using motor fuel on the public highways and registered or required to be registered for operation on these highways.

  (4) “Mail,” “mails,” “mailing,” and “mailed” mean any method of delivery authorized by the Commissioner, which shall include by hand, U.S. mail, and electronic transmission.

  (b) As used in this subchapter:

  (1) “Gasoline or other motor fuel” or “motor fuel” includes aviation gasoline and shall not include the following:

  (A) kerosene;

  (B) clear or undyed diesel “fuel” as defined in section 3002 of this title;

  (C) “railroad fuel” as defined in section 3002 of this title;

  (D) aircraft jet fuel; or

  (E) natural gas in any form.

  (c) Except for “railroad fuel” taxed under section 3003 of this title, the taxation or exemption from taxation of dyed diesel fuel is not addressed under this title. (Added 1985, No. 207 (Adj. Sess.), § 1; amended 1989, No. 46, § 3; 2011, No. 153 (Adj. Sess.), § 44, eff. July 1, 2013; 2017, No. 75, § 16; 2017, No. 158 (Adj. Sess.), § 33, eff. Jan. 1, 2019; 2019, No. 149 (Adj. Sess.), § 18, eff. July 13, 2020.)

• § 3102. Licensing and bonding of distributors

  (a) Before commencing business, on application, a distributor shall first procure a license from the Commissioner permitting him or her to continue or to engage in business as a distributor. Before the Commissioner issues a license, the distributor shall file with the Commissioner a surety bond in a form and with sureties as the Commissioner may require for a sum based on an estimate of the tax liability for a two-month period, but not to exceed $700,000.00, conditioned upon the issuance of the report and the payment of the tax, penalties, and fines provided in this subchapter. Upon approval of the application and bond, the Commissioner shall issue to the distributor a nonassignable license that shall continue in force until surrendered or revoked.

  (b)(1) The amount of the surety bonds required shall be reviewed annually in September. If the Commissioner retains or reimposes a bond requirement, the amount required shall be the sum of the highest two months’ payment during the preceding year or $1,000.00, whichever is greater, but in no case shall it exceed $700,000.00.

  (2) A distributor may request release or reduction of the bond if the distributor has complied with all licensing and reporting requirements for at least the last three consecutive years. If the Commissioner determines that release or reduction of the bond will not unreasonably jeopardize State revenues, the bond shall be released or reduced, notwithstanding subdivision (1) of this subsection. Upon a finding to the contrary, the Commissioner shall retain the bond. If a bond is released or reduced under this subdivision, the Commissioner may reimpose a bond or increase the bond in accordance with subdivision (1) of this subsection if he or she determines that a material change in circumstances has occurred and State revenues will be unreasonably jeopardized without the reimposition or increase. A distributor aggrieved by a decision of the Commissioner to retain, reimpose, or increase a bond may request a hearing, which shall be conducted in accordance with sections 105-107 of this title, and appeals shall be governed by section 3115 of this chapter.

  (c) Notwithstanding the limits established in subsection (b) of this section, if payments and reports are delinquent for more than 10 days for more than one reporting period in a calendar year, the bond amount shall be increased to be the sum of the tax liability for the highest four months of the year. A distributor aggrieved by a decision of the Commissioner to increase the bond under this subsection may request a hearing, which shall be conducted in accordance with sections 105-107 of this title, and appeals shall be governed by section 3115 of this chapter.

  (d) All distributors shall mail financial statements to the Commissioner on an annual basis. If the distributor does not wish to submit a financial statement, a bond in the amount established in accordance with subsection (c) of this section shall be required.

  (e) As used in this section, the term surety bond may also include, in the discretion of the Commissioner as to the best interests of the State, other good and sufficient surety instead of a bond. (Added 1985, No. 207 (Adj. Sess.), § 1; amended 1991, No. 122 (Adj. Sess.), § 1, eff. March 5, 1992; 1999, No. 154 (Adj. Sess.), § 39; 2005, No. 188 (Adj. Sess.), § 8; 2013, No. 189 (Adj. Sess.), § 21; 2019, No. 131 (Adj. Sess.), § 229; 2019, No. 149 (Adj. Sess.), § 18, eff. July 13, 2020.)

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

  (a) When any person ceases to be a licensee by reason of a discontinuance, sale, or transfer of his or her business at any location, he or she shall notify the Commissioner in writing by mail at the time the discontinuance, sale, or transfer takes effect. The notice shall give the date of discontinuance and, in the event of a sale or transfer of the business, the name and address of the purchaser or transferee. All taxes, interest, and penalties not yet due and payable under the provisions of this chapter shall be due and payable, notwithstanding those provisions, concurrently with the discontinuance, sale, or transfer. The licensee shall mail a report and simultaneously pay all taxes, interest, penalties, and other expenses due by him or her and surrender to the Commissioner the license certificate issued to him or her together with all duplicates and copies. Until the notice has been mailed to the Commissioner by a licensee, the seller and his or her surety shall be liable for the taxes, interest, penalties, and other expenses accruing against the transferee, but only to the extent of the value of the property transferred.

  (b) The Commissioner may suspend or revoke the license, the right to operate any vehicle, and any registrations of a person who fails to comply with any provision of this chapter or any rule adopted pursuant to this chapter. The suspension or revocation shall be effective upon not less than 15 days’ notice unless within those 15 days the licensee mails a written request for a hearing to show cause why the suspension or revocation should not become effective.

  (c) The Commissioner may reinstate a suspended license or issue a new license at any time upon satisfaction by the licensee of the delinquency for which the license was revoked. (Added 1985, No. 207 (Adj. Sess.), § 1; amended 2019, No. 149 (Adj. Sess.), § 18, eff. July 13, 2020.)

• § 3104. Calibration of tank vehicles

  A distributor shall cause all tank vehicles used by him or her in the delivery of motor fuel to be calibrated under the supervision of the Secretary of Agriculture, Food and Markets and under rules as he or she may prescribe, so as to show the number of gallons of motor fuel contained in these vehicles. The distributor shall make application in writing to the Secretary for calibration stating the number of tank vehicles to be calibrated. (Added 1985, No. 207 (Adj. Sess.), § 1; amended 2021, No. 76, § 6.)

• § 3105. Records of sales and importations

  (a)(1) A distributor shall keep a record of all sales of motor fuel that shall include the number of gallons sold, the date of sale, and also the number of gallons used by the distributor. With every consignment of motor fuel to a purchaser within the State, each distributor shall also deliver a written statement containing the date and the number of gallons delivered and the names of the purchaser and the seller. The distributor shall also keep a record of all importations of motor fuel that shall include the number of gallons imported and the date of importation.

  (2) With respect to any sale, use, consignment, or importation of aviation gasoline, a distributor shall separately record the same information required under subdivision (1) of this subsection.

  (3) The records and statements shall be preserved by distributors and purchasers, respectively, for a period of three years and shall be offered for inspection upon verbal or written demand of the Commissioner or his or her agent.

  (b) The Commissioner or the Commissioner’s agents may examine the books and records of any distributor or dealer during the usual business hours of the day to verify the truth and accuracy of any statement, record, report, or return or to determine if the tax imposed by this chapter has been paid. If the books and records of a nonresident licensee are not available for examination in this State, the Commissioner may request that the nonresident licensee furnish at the Commissioner’s office in Montpelier the books and records the Commissioner reasonably requires. If the licensee is unable or unwilling to comply with the request, the Commissioner is authorized to charge the licensee a reasonable per diem fee and expenses for the auditor making the examination out of state, which shall be payable within 30 days after the mailing of a bill by the Commissioner.

  (c) The Commissioner may enter into agreements with officials of other states, the District of Columbia, and Canadian provinces for the cooperative examination of licensee reports, returns, books, and records, and for the collection of fees and penalties. In performing these duties, officials of other states, the District of Columbia, and Canadian provinces shall be deemed authorized agents of the Commissioner for these purposes. The Commissioner may provide information about the receipt, storage, delivery, sale, use, or other disposition of fuel by any licensee to officials in other states, the District of Columbia, and Canadian provinces who administer fuel tax laws, provided these officials may furnish similar information to the Commissioner.

  (d) A dealer shall keep a record of all purchases of motor fuel that shall include the date of purchase, number of gallons, the identity of the seller, and, if applicable, shall separately record this information with respect to the purchase of aviation gasoline. The records and statements shall be preserved for a period of three years. Except for purchases of aviation gasoline, the record shall include daily motor fuel meter readings. (Added 1985, No. 207 (Adj. Sess.), § 1; amended 1989, No. 46, §§ 4, 5; 1989, No. 182 (Adj. Sess.), § 5, eff. May 16, 1990; 2017, No. 158 (Adj. Sess.), § 33, eff. Jan. 1, 2019; 2023, No. 85 (Adj. Sess.), § 313, eff. July 1, 2024.)

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

  (a)(1) Except for sales of motor fuels between distributors licensed in this State, which sales shall be exempt from the taxes and assessments authorized under this section, unless exempt under the laws of the United States at the time of filing the report required by section 3108 of this title, each distributor shall pay to the Commissioner:

  (A) a tax of $0.121 upon each gallon of motor fuel sold by the distributor; and

  (B) the following assessments:

  (i) a motor fuel transportation infrastructure assessment that is the greater of:

  (I) $0.0396; or

  (II) two percent of the tax-adjusted retail price upon each gallon of motor fuel sold by the distributor; and

  (ii) a fuel tax assessment, which shall be used exclusively for transportation purposes and not be transferred from the Transportation Fund, that is the greater of:

  (I) $0.134 per gallon; or

  (II) four percent of the tax-adjusted retail price or $0.18 per gallon, whichever is less, upon each gallon of motor fuel sold by the distributor.

  (2) For the purposes of subdivision (1)(B) of this subsection:

  (A) The tax-adjusted retail price applicable for a quarter shall be the average of the retail price for regular gasoline collected and determined to three decimal places and published by the Department of Public Service for each of the three months of the preceding quarter after all federal and State taxes and assessments, and the petroleum distributor licensing fee established by 10 V.S.A. § 1942, applicable in each month have been subtracted from that month’s retail price. Calculations of the tax-adjusted retail price applicable for a quarter shall be permanently maintained on the website of the Department of Public Service.

  (B) In calculating assessment amounts under subdivisions (a)(1)(B)(i)(II) and (a)(1)(B)(ii)(II) of this section, the Department of Motor Vehicles shall calculate the amounts to four decimal places. The Department of Motor Vehicles shall permanently retain the records of its calculations, any corrections to the calculations, and the data that are the basis for the calculations.

  (3) The consolidated Executive Branch fee report and request for transportation made pursuant to 32 V.S.A. § 605(b)(1) may recommend an adjustment in the tax specified in subdivision (1)(A) of this subsection to reflect changes in the Consumer Price Index for All Urban Consumers.

  (4) The distributor shall also pay to the Commissioner the tax and assessments specified in this subsection upon each gallon of motor fuel used within the State by him or her.

  (5) Monies collected on the sales and use of aviation gasoline pursuant to this subsection shall be used exclusively for aviation purposes consistent with 49 U.S.C. § 47133 and Federal Aviation Administration regulations and policies.

  (b) On or before the due date established by section 3108 of this title, payment of taxes due as shown by a report required by this chapter shall be transmitted to the Department of Motor Vehicles by means of an electronic funds transfer payment.

  (c) Except as provided in subsection (d) of this section, and subdivision 1220a(b)(3) of this title, all taxes, interest, and penalties collected by the Department of Motor Vehicles under this chapter shall be paid to the State Treasurer and credited to the Transportation Fund.

  (d) Since many nonresidents and residents drive to outdoor areas of Vermont in order to view our natural resources, to hunt and fish, and to use our natural resources for other healthful recreational purposes, it is the policy of this State that a portion of the gasoline tax shall be dedicated for the purpose of conserving and maintaining our natural resources. Therefore, beginning in fiscal year 1998, three-eighths of one cent of the tax collected under subsection (a) of this section, except for the tax collected on aviation gasoline, shall be transferred 76 percent to the Fish and Wildlife Fund and 24 percent to the Department of Forests, Parks and Recreation for natural resource management. Of the funds deposited in the Fish and Wildlife Fund, the interest earned by deposited funds and all funds remaining at the end of the fiscal year shall remain in the Fish and Wildlife Fund. (Added 1985, No. 207 (Adj. Sess.), § 1; amended 1989, No. 51, § 5, eff. June 1, 1989; 1993, No. 211 (Adj. Sess.), §§ 30, 31, eff. June 17, 1994; 1995, No. 178 (Adj. Sess.), § 203; 1997, No. 60, § 71; 1997, No. 61, § 192, eff. June 26, 1997; 1999, No. 1, § 96, eff. March 31, 1999; 2009, No. 50, § 24, eff. June 1, 2009; 2011, No. 62, § 31; 2013, No. 12, § 23, eff. May 1, 2013; 2013, No. 12, § 23a, eff. July 1, 2014; 2013, No. 57, § 31c, eff. May 30, 2013; 2015, No. 40, § 23; 2017, No. 158 (Adj. Sess.), § 22; 2017, No. 158 (Adj. Sess.), § 33, eff. Jan. 1, 2019; 2017, No. 206 (Adj. Sess.), § 11, eff. July 1, 2019; 2017, No. 206 (Adj. Sess.), § 12, eff. July 1, 2020; 2019, No. 131 (Adj. Sess.), § 230.)

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

  In all cases where a distributor is required to pay a tax under this chapter, the distributor shall also pay to the Commissioner in the same manner and time the license fee, established under 10 V.S.A. § 1942, of one cent per gallon upon each gallon of such motor fuel sold by the distributor in the State. The Commissioner shall deposit these license fees into the Petroleum Cleanup Fund established by 10 V.S.A. chapter 59. (Added 1987, No. 282 (Adj. Sess.), § 5, eff. April 1, 1989.)

• § 3107. Alternative basis for computing tax

  A distributor may use as the measure of the tax so levied and assessed the gross quantity of motor fuel purchased, imported, produced, refined, manufactured, and compounded by the distributor, instead of the quantity sold, distributed, or used. (Added 1985, No. 207 (Adj. Sess.), § 1; amended 2015, No. 159 (Adj. Sess.), § 3, eff. June 1, 2016; 2015, No. 159 (Adj. Sess.), § 3a, eff. June 1, 2017.)

• § 3108. Returns

  For the purpose of determining the amount of the tax levied and assessed, by the 25th day of each calendar month, each distributor shall mail to the Commissioner upon a form prepared and furnished by him or her a statement or return under oath or affirmation, showing:

  (1) both the number of gallons of motor fuel sold and the number of gallons of motor fuel used by the distributor during the preceding calendar month;

  (2) separately, both the number of gallons of aviation gasoline sold and the number of gallons of aviation gasoline used by the distributor during the preceding calendar month; and

  (3) any further information that the Commissioner prescribes. (Added 1985, No. 207 (Adj. Sess.), § 1; amended 1993, No. 140 (Adj. Sess.), § 106, eff. April 15, 1994; 2017, No. 158 (Adj. Sess.), § 33, eff. Jan. 1, 2019; 2019, No. 149 (Adj. Sess.), § 18, eff. July 13, 2020.)

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

  (a) Any person who fails to file a report when due shall pay a fee of $10.00 as partial compensation for the added administrative costs.

  (b) In addition to the fee prescribed in subsection (a) of this section, any person who fails to pay any tax when due shall pay in addition to the tax interest calculated at one and one-half percent per month on the tax from the due date, until paid. In addition, if the taxpayer fails to pay the tax liability in full within 30 days, a penalty equal to five percent of the outstanding tax liability for each month or portion of a month shall be paid; provided, however, that in no event shall the amount of the penalty imposed exceed 25 percent of the tax liability unpaid on the prescribed date of payment. The Commissioner may remit all or any part of the penalty if he or she is satisfied that the delay was excusable. (Added 1985, No. 207 (Adj. Sess.), § 1.)

• § 3110. Additional assessment; time limit

  (a) If the Commissioner is not satisfied that the report filed or the amount of tax paid by a distributor is accurate, after investigating and finding such inaccuracy, the Commissioner may make an additional assessment of taxes due from the distributor based upon the Commissioner’s investigation. A penalty equal to 10 percent and interest at the rate of one and one-half percent per month shall be payable on the additional assessment, with interest computed from the date the tax payment was due. The Commissioner shall give notice by mail to the distributor of the additional assessment. Payment shall be due within 30 days after the date of mailing the notice.

  (b) When no report or payment of tax has been made as required by sections 3106 and 3108 of this title, or when a willfully false or fraudulent report has been filed, the tax may be assessed at any time. In all other cases, no assessment of additional tax, and the mailing of notice, shall be made after the expiration of three years from the date of filing a report. (Added 1985, No. 207 (Adj. Sess.), § 1; amended 2023, No. 85 (Adj. Sess.), § 314, eff. July 1, 2024.)

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

  If a distributor neglects or refuses to file any report required by this chapter, the Commissioner shall make an estimate of the tax due, based upon information available to the Commissioner, for the period for which the distributor failed to make the report, and shall assess the tax due from the licensee, adding to the amount thus determined a penalty of 50 percent. The assessment shall bear interest at the rate of one and one-half percent per month from the date the tax payment was due until paid. The Commissioner shall give the licensee notice by mail of the assessment and payment shall be due within 15 days after the date of the mailing of the notice. (Added 1985, No. 207 (Adj. Sess.), § 1; amended 2023, No. 85 (Adj. Sess.), § 315, eff. July 1, 2024.)

• § 3112. Assessment; hearing permitted

  A distributor against whom assessment is made pursuant to section 3110 or 3111 of this title may appear in person or by counsel in the office of the Commissioner within 15 days after the mailing to him or her of notice of the assessment then and there to show cause why the assessment is in error or to present any other facts or testimony that would bear on the amount of the assessment or the manner in which it was made. The hearing may be continued. If the distributor or his or her agent does not appear within the 15 days, the assessment shall become final. (Added 1985, No. 207 (Adj. Sess.), § 1.)

• § 3113. Reports of common carriers

  The Commissioner, upon his or her written or verbal demand, may require from common carriers within the State reports as to the shipment of motor fuels into the State. (Added 1985, No. 207 (Adj. Sess.), § 1.)

• § 3114. Penalties

  A person who violates any provision of this subchapter shall be fined not more than $2,000.00 nor less than $500.00. This penalty shall be in addition to the penalty imposed by any other section of this subchapter. (Added 1985, No. 207 (Adj. Sess.), § 1.)

• § 3115. Appeals

  (a) Any aggrieved person may have any decision, order, or finding of the Commissioner made under this chapter reviewed under Rule 75 of the Vermont Rules of Civil Procedure. The review shall be to the Washington Superior Court or, in the discretion of the applicant, to the Superior Court in the county where the person has his or her principal place of business or residence. The hearing on the review shall be de novo.

  (b) The appeal provided by this section shall be the exclusive remedy available to any person for review of a decision of the Commissioner. (Added 1989, No. 46, § 6.)

• § 3116. Proceedings to recover tax

  (a) Whenever any person fails to pay any tax, penalty, or interest under this title, the Attorney General shall, upon the request of the Commissioner, enforce the payment on behalf of the State in any court of the State or of any other state of the United States or of any province of Canada.

  (b) The remedy for the collection of taxes provided by 32 V.S.A. § 9811(b) shall be available to the Commissioner as an additional or alternate remedy and the Commissioner may issue a warrant directed to an enforcement officer who may exercise throughout the State the same powers granted to a sheriff in his or her county.

  (c) The Commissioner is authorized to contract with private collection agencies for collection of tax penalties and interest imposed on persons who have failed to pay after reasonable notification of the debt. The Commissioner may agree to pay collection agencies a fixed rate for services rendered or a percentage of the amount actually collected by the agencies and remitted to the State. Notwithstanding 32 V.S.A. § 502, the Commissioner may charge against the collections an agreed-upon fixed rate or percentage of collections. (Added 1999, No. 154 (Adj. Sess.), § 41.)

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

  (a) Notwithstanding any language in section 3102 of this title to the contrary, when the Commissioner deems it necessary to protect the revenues to be obtained under this subchapter, he or she may require a licensee to file with him or her a bond, issued by a surety company authorized to transact business in this State and approved by the Commissioner of Financial Regulation of this State as to solvency and responsibility, in an amount fixed by the Commissioner, but not to exceed the total potential liability of such person, to secure the payment of any tax or penalties or interest due or that may become due from a licensee under this subchapter. In the event that the Commissioner determines that such person is to file a bond, the Commissioner shall give notice to such person to that effect, specifying the amount of the bond required. That person shall file a bond within 15 days after the giving of the notice unless within those 15 days he or she shall request in writing a hearing before the Commissioner at which the necessity, propriety, and amount of the bond shall be determined by the Commissioner. The determination shall be final and shall be complied with within 15 days after the giving of notice thereof. In lieu of a bond, securities approved by the Commissioner or cash in such amount as the Commissioner may prescribe may be deposited, which shall be kept in the custody of the State Treasurer who may at any time upon instructions from the Commissioner without notice to the depositor apply them to any tax or interest or penalties due, and for that purpose the securities may be sold by the Commissioner at public or private sale without notice to the depositor thereof.

  (b) The total amount of the bond required of a licensee may be fixed by the Commissioner and may be increased or decreased by him or her at any time subject to the limitations imposed by this section.

  (c) If the liability upon a bond filed by a licensee with the Commissioner becomes discharged or reduced, whether by judgment rendered, payment made, or otherwise, or if in the opinion of the Commissioner any surety on a bond has become unsatisfactory or unacceptable, the Commissioner shall require the licensee to file a new bond with satisfactory sureties in the same amount and, upon failure to do so, the Commissioner shall immediately revoke the license.

  (d) If a licensee fails or refuses to increase the amount of a bond or file a bond as required by the Commissioner within 15 days after notice mailed to the licensee, then the license shall be revoked immediately. (Added 1999, No. 154 (Adj. Sess.), § 42; amended 2023, No. 85 (Adj. Sess.), § 316, eff. July 1, 2024.)

• § 3118. Bulk sales; transferee liability

  (a) Whenever a licensee (transferor) required to collect and remit the tax required by this subchapter shall make any sale, transfer, lease, or assignment (transfer) in bulk of any part or the whole of the assets of a business, otherwise than in the ordinary course of the business, the purchaser, transferee, lessee, or assignee (transferee) shall, at least 10 days before taking possession of the subject of the transfer or before payment therefor if earlier, notify the Commissioner in writing by mail of the proposed transfer and of the price, and date thereof; and whether or not the transferor has represented to, or has informed the transferee that the transferor owes any tax, interest, or penalties required by this subchapter and whether or not the transferee has knowledge that such taxes, interest, or penalties are owed, and whether any taxes, interest, or penalties are in fact owed.

  (b) Whenever the transferee shall fail to give notice to the Commissioner as required by subsection (a) of this section, or whenever the Commissioner shall inform the transferee that a possible claim for tax, interest, or penalty exists, any sums of money, property, or choses in action, or other consideration, that the transferee is required to transfer over to or for the transferor shall be subject to a first priority right and lien for any taxes, interest, or penalty theretofore or thereafter determined to be due from the transferor to the State, and the transferee is forbidden to transfer the consideration to or for the transferor to the extent of the amount of the State’s claim.

  (c) For failure to comply with this section, the transferee shall be personally liable to the State for the amount of the State’s claim theretofore or thereafter determined to be due to the State from the transferor and the liability may be assessed and enforced against the transferee in the same manner as provided for by this chapter against the transferor. (Added 1999, No. 154 (Adj. Sess.), § 43; amended 2019, No. 149 (Adj. Sess.), § 18, eff. July 13, 2020.)

• § 3119. Personal liability

  Any licensee who fails to collect the tax required by this subchapter or to pay it to the Commissioner in the manner required by this subchapter shall be personally and individually liable for the amount of such tax and any interest and penalty assessed thereon pursuant to sections 3110 and 3111 of this title; and if the licensee is a corporation or other entity, the personal liability shall extend and be applicable to any officer or agent of the corporation or entity who as an officer or agent of the same is under a duty to collect the tax and pay it to the Commissioner as required in this subchapter. (Added 1999, No. 154 (Adj. Sess.), § 44.)

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

  (a) If any licensee required to pay the tax under this subchapter neglects or refuses to pay the same after demand is made by the Commissioner, the amount, together with all penalties and interest provided for in this subchapter and together with any additional costs that may accrue, shall be a lien in favor of the State upon all property and rights to property, whether real or personal, belonging to such licensee. Such lien shall arise at the time demand is made by the Commissioner and shall continue until the liability for such sum with interest and costs is satisfied or becomes unenforceable. Such lien shall have the same force and effect as the lien provided for in 32 V.S.A. § 5895, and notice of such lien shall be recorded as is provided in 32 V.S.A. § 5895.

  (b) Release and foreclosure of the lien shall be as provided in 32 V.S.A. § 5895(b) and (c).

  (c) This section shall also apply to any officer or agent found personally liable under section 3119 of this title. (Added 1999, No. 154 (Adj. Sess.), § 45; amended 2019, No. 131 (Adj. Sess.), § 231.)

• § 3121. Lien filing fees

  Notwithstanding 32 V.S.A. § 502, the Commissioner may charge against any collection of liability any related lien filing fees specified in 32 V.S.A. § 1671(a)(6) or 1671(c) paid by the Commissioner. Fees collected under this section shall be credited to a special fund established and managed pursuant to 32 V.S.A. chapter 7, subchapter 5 and shall be available as payment for the fees of the clerk of the municipality. (Added 1999, No. 154 (Adj. Sess.), § 46; amended 2021, No. 76, § 7.)

• Subchapter 002: RECIPROCAL MOTOR FUEL TAX ON OUT-OF-STATE VEHICLES

• § 3171. Imposition and rate of reciprocal tax

  Whenever under the laws of any other state or province any tax or toll is imposed upon the use of gasoline or other motor fuel by residents of this State for the privilege of operating a motor vehicle upon the highways of such state or province, excepting, however, a tax or toll imposed upon gasoline or other motor fuel purchased within such state or province, a tax computed and applied in the same manner as the tax or toll of such other state or province shall be imposed by this State upon the use of gasoline or other motor fuel by motor vehicles registered in such other state or province so long as the tax or toll imposed by such other state or province shall remain in force. (Added 1985, No. 207 (Adj. Sess.), § 1.)

• § 3172. Agreements for reciprocal waiver of tax

  The Commissioner of Motor Vehicles may enter into reciprocal agreements with the appropriate officials of any other state or province under which he or she may waive all or any part of the requirements imposed by this subchapter, upon waiver of similar requirements by such state or province. (Added 1985, No. 207 (Adj. Sess.), § 1.)

• § 3173. Gasoline or other motor fuel defined

  For the purpose of this subchapter, gasoline or other motor fuel shall be defined to mean any type of fuel, by whatever name it may be called, used in an internal combustion engine to generate power to propel a motor vehicle upon a highway. (Added 1985, No. 207 (Adj. Sess.), § 1.)

• § 3174. Rules

  The Commissioner of Motor Vehicles may make rules as are necessary to carry out the provisions of this subchapter. (Added 1985, No. 207 (Adj. Sess.), § 1.)