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.
Title 32 : Taxation and Finance
Chapter 219 : Motor Vehicle Purchase and Use Tax
(Cite as: 32 V.S.A. § 8914)-
§ 8914. Refund
Any overpayment of such tax as determined by the Commissioner shall be refunded. To be eligible to receive a refund, a person shall submit a request for a refund within one year after paying the tax. (Added 1959, No. 327 (Adj. Sess.), § 13, eff. March 1, 1960; amended 2025, No. 66, § 24, eff. July 1, 2025.)