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. § 3119)
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§ 3119. Personal liability
Any licensee who fails to collect the tax required by this subchapter or to pay it
to the Commissioner in the manner required by this subchapter shall be personally
and individually liable for the amount of such tax and any interest and penalty assessed
thereon pursuant to sections 3110 and 3111 of this title; and if the licensee is a corporation or other entity, the personal liability shall
extend and be applicable to any officer or agent of the corporation or entity who
as an officer or agent of the same is under a duty to collect the tax and pay it to
the Commissioner as required in this subchapter. (Added 1999, No. 154 (Adj. Sess.), § 44.)