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
003
:
STAMP TAX
(Cite as: 32 V.S.A. § 7774)
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§ 7774. Affixing stamps
Each licensed wholesale dealer shall affix or cause to be affixed to each individual
package of cigarettes sold or distributed by him or her stamps of the proper denomination
as required by section 7771 of this title and in such manner as the Commissioner may specify in regulations issued pursuant
to this chapter. The stamps may be affixed by a licensed wholesale dealer at any time
before the cigarettes are transferred out of his or her possession. (Amended 1971, No. 73, § 28, eff. April 16, 1971; 1981, No. 31, § 11; 2013, No. 14, § 15.)