§ 3015. Computation and payment of tax
Each report required under section 3014 of this title from licensed distributors, dealers, or users shall be accompanied by evidence of
an electronic funds transfer payment or a remittance payable to the Department of
Motor Vehicles for the amount of tax due, which shall be computed and transmitted
in the following manner:
(1) The distributor’s tax shall be determined by multiplying the number of gallons of
fuel sold or delivered into the bulk tanks of dealers or users by the rate per gallon
stated in section 3003 of this title.
(2) Except as provided in subdivision 3002(9) of this title, the user’s tax shall be determined by multiplying the number of gallons of fuels
used in Vermont in motor vehicles operated by the user at the rate per gallon stated
in section 3003 for vehicles weighing or registered for 26,001 pounds or more. The
taxable gallonage shall be computed on the basis of miles traveled within the State
as compared to total miles traveled, with the actual method of computation prescribed
by the Commissioner. A distributor may use as the measure of the tax so levied and
assessed the gross quantity of fuel purchased, imported, produced, refined, manufactured,
and compounded by the distributor, instead of the quantity sold, distributed, or used.
From this amount of tax due, there shall be deducted the tax on fuel purchased in
this State on which the tax has been previously paid by the user, provided the tax-paid
purchases are supported by copies of the sales invoices showing the amount of tax
paid. Such copies shall be retained by the taxpayer for a period of not less than
three years and shall be available for inspection by the Commissioner or his or her
designated agents. If the computation shows additional tax to be due, it shall be
remitted with the report filed under section 3014 of this title.
(3)(A) Distributors and dealers filing a report required under subsection 3014(a) of this title shall transmit payment of taxes due to the Department of Motor Vehicles by means
of an electronic funds transfer.
(B) Users filing a report required under subsection 3014(b) of this title shall transmit payment of taxes due to the Department of Motor Vehicles by means
of an electronic funds transfer payment or by a remittance through the U.S. mail.
If a remittance is sent through the U.S. mail properly addressed to the Department
of Motor Vehicles, it shall be deemed received on the date shown by the postmark on
the envelope containing the report only for purposes of avoiding penalty and interest.
In the event a mailing date is affixed to the envelope by a machine owned or under
the control of the person submitting the report and the U.S. Post Office has corrected
or changed the date stamped thereon by causing the official U.S. Post Office postmark
to also be imprinted on the envelope, the date shown by the official Post Office postmark
shall be the accepted date if different from the original postmark.
(4) All taxes, interest, user license fees, and penalties collected by the Department
of Motor Vehicles under this chapter shall be paid immediately to the State Treasurer
and credited to the Transportation Fund.
(5) Notwithstanding subdivision (4) of this section, the one cent per gallon fee imposed
by this chapter shall be deposited into the Petroleum Cleanup Fund established by
10 V.S.A. § 1941. These fees shall be deemed the petroleum distributor licensing fee established by
10 V.S.A. § 1942. (Added 1981, No. 172 (Adj. Sess.), § 1; amended 1983, No. 44, § 7, eff. April 21, 1983; 1987, No. 111, § 2; 1987, No. 282 (Adj. Sess.), § 18; 1989, No. 51, § 3, eff. April 1, 1989; 1989, No. 51, § 4, eff. April 1, 1990; 1991, No. 165 (Adj. Sess.), § 8; 1999, No. 154 (Adj. Sess.), § 5; 2015, No. 159 (Adj. Sess.), § 2, eff. June 1, 2016; 2015, No. 159 (Adj. Sess.), § 2a, eff. June 1, 2017; 2017, No. 206 (Adj. Sess.), § 9, eff. July 1, 2019; 2017, No. 206 (Adj. Sess.), § 10, eff. July 1, 2020; 2019, No. 131 (Adj. Sess.), § 222; 2023, No. 85 (Adj. Sess.), § 308, eff. July 1, 2024.)