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Searching 2023-2024 Session

The Vermont Statutes Online


Title 23 : Motor Vehicles

Chapter 027 : DIESEL FUEL TAX

(Cite as: 23 V.S.A. § 3002)
  • § 3002. Definitions

    As used in this chapter:

    (1) “Commissioner” means the Commissioner of Motor Vehicles or any officer or employee of the Department duly authorized by him or her to perform the functions mentioned or described in this chapter.

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

    (3) “Distributor” means any person who sells or delivers fuel into bulk storage tanks of a dealer or user.

    (4) “Fuel” means clear diesel fuel that has not been dyed in accordance with 26 U.S.C. § 4082 or section 211(I) of the Clean Air Act and any blend of undyed diesel and other fuel used or suitable for use for the generation of power to propel motor vehicles.

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

    (6) “Motor bus” means any motor vehicle with a seating capacity of more than 20 persons.

    (7) “Motor truck” means a motor vehicle designed primarily for the transportation of property and goods, and not primarily for the transportation of passengers.

    (8) “Railroad fuel” means diesel fuel and any blend of diesel and other fuel used or suitable for use for the generation of power to propel a railroad train.

    (9) “Use” means the consumption of fuel by a user to propel motor vehicles on the highways of the State.

    (10) “User” means any person who uses fuel to propel a motor vehicle, owned or operated by him or her, upon the highways of this State. The term shall also include a lessor rental or leasing company when the lessor leases motor vehicles without drivers to a lessee under a contract where cost of fuel is included in lease payments and the lessor purchases fuel and maintains records of fuel used and miles traveled by such leased vehicles. In all other cases, upon application by either the lessor or lessee, the Commissioner will determine and approve the reporting and tax payment procedure to be used; provided, however, that the lessor and lessee shall be jointly and severally liable for the payment of the tax in any event.

    (11) “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. (Added 1981, No. 172 (Adj. Sess.), § 1; amended 1987, No. 98, § 4, eff. March 1, 1988; 1999, No. 154 (Adj. Sess.), § 1; 2015, No. 47, § 44; 2017, No. 132 (Adj. Sess.), § 16; 2019, No. 149 (Adj. Sess.), § 17, eff. July 13, 2020.)