The Vermont Statutes Online
The Statutes below include the actions of the 2024 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.
Title 32 : Taxation and Finance
Chapter 207 : Cannabis Excise Tax and Cannabis Sales Tax Revenue
(Cite as: 32 V.S.A. § 7907)-
§ 7907. Administration of the cannabis excise tax
(a) The Commissioner of Taxes shall administer and enforce this chapter. The Commissioner may adopt rules pursuant to 3 V.S.A. chapter 25 to carry out such administration and enforcement.
(b) To the extent not inconsistent with this chapter, the provisions for the assessment, collection, enforcement, and appeals of the sales and use tax in chapter 233 of this title shall apply to the cannabis excise tax imposed by this chapter. (Added 2019, No. 164 (Adj. Sess.), § 14, eff. March 1, 2022.)
