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. § 3109)
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§ 3109. Failure to file a report or pay the tax when due; penalty
(a) Any person who fails to file a report when due shall pay a fee of $10.00 as partial
compensation for the added administrative costs.
(b) In addition to the fee prescribed in subsection (a) of this section, any person who
fails to pay any tax when due shall pay in addition to the tax interest calculated
at one and one-half percent per month on the tax from the due date, until paid. In
addition, if the taxpayer fails to pay the tax liability in full within 30 days, a
penalty equal to five percent of the outstanding tax liability for each month or portion
of a month shall be paid; provided, however, that in no event shall the amount of
the penalty imposed exceed 25 percent of the tax liability unpaid on the prescribed
date of payment. The Commissioner may remit all or any part of the penalty if he
or she is satisfied that the delay was excusable. (Added 1985, No. 207 (Adj. Sess.), § 1.)