The Vermont Statutes Online
The Statutes below include the actions of the 2025 session of the General Assembly.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
Subchapter
001
:
GENERAL GASOLINE TAX
(Cite as: 23 V.S.A. § 3103)
-
§ 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upon satisfaction by the licensee of the delinquency for which the license was revoked.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.)