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. § 3106a)
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§ 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.)