PocketLaw | Vermont Statutes | Cigarettes And Tobacco Products

Cigarettes And Tobacco Products

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Administration of chapter

Definitions

License required

Application for and issuance of license

Repealed. 1981, No. 31, § 18.

Penalties for sales without license

Term of licenses

Revocation and suspension of licenses

Bonding

Rate of tax

Form and sale of stamps

Use and redemption of stamps

Affixing stamps

Retail dealers

Collection of cigarette tax through nonresident licensed wholesale dealers

Records required; inspection and examination; assessment of tax deficiency

Unstamped packages-Penalties

Seizure

Hearing

Powers of officer conducting hearings

Application for hearing

Appeals

Counterfeiting stamps

Monthly report

Gray marketed cigarettes

Imposition of tobacco products tax

Liability for collection of tax

Returns and payment of tax by licensed wholesale dealer

Floor stock tax

Licensed wholesale dealers

Records to be kept; examination

Determination of tax on failure to file return

Tax as debt to the State

Refunds

Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1, 1999.

Criminal penalties

Application of provisions

Deposit of revenue