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The Vermont Statutes Online

 

Title 23 : Motor Vehicles

Chapter 028 : GASOLINE TAX

Subchapter 001 : GENERAL GASOLINE TAX

(Cite as: 23 V.S.A. § 3106a)
  • § 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.)