The Vermont Statutes Online
The Vermont Statutes Online does not include the actions of the 2024 session of the General Assembly. We expect them to be updated by November 1st.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
Title 23 : Motor Vehicles
Chapter 028 : Gasoline Tax
Subchapter 001 : General Gasoline Tax
(Cite as: 23 V.S.A. § 3108)-
§ 3108. Returns
For the purpose of determining the amount of the tax levied and assessed, by the 25th day of each calendar month, each distributor shall mail to the Commissioner upon a form prepared and furnished by him or her a statement or return under oath or affirmation, showing:
(1) both the number of gallons of motor fuel sold and the number of gallons of motor fuel used by the distributor during the preceding calendar month;
(2) separately, both the number of gallons of aviation gasoline sold and the number of gallons of aviation gasoline used by the distributor during the preceding calendar month; and
(3) any further information that the Commissioner prescribes. (Added 1985, No. 207 (Adj. Sess.), § 1; amended 1993, No. 140 (Adj. Sess.), § 106, eff. April 15, 1994; 2017, No. 158 (Adj. Sess.), § 33, eff. Jan. 1, 2019; 2019, No. 149 (Adj. Sess.), § 18, eff. July 13, 2020.)
