PocketLaw | Vermont Statutes | Gasoline Tax

Gasoline Tax

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Definitions; scope

Licensing and bonding of distributors

Discontinuance, revocation, and reinstatement of licenses

Calibration of tank vehicles

Records of sales and importations

Imposition, rate, and payment of tax

Imposition, rate, and payment of license fee

Alternative basis for computing tax

Returns

Failure to file a report or pay the tax when due; penalty

Additional assessment; time limit

Neglect or refusal to file a report; estimate of tax by Commissioner; penalty and interest

Assessment; hearing permitted

Reports of common carriers

Penalties

Appeals

Proceedings to recover tax

Bond requirement; amount; failure of security

Bulk sales; transferee liability

Personal liability

Tax liability as property lien; discharge and foreclosure

Lien filing fees

Imposition and rate of reciprocal tax

Agreements for reciprocal waiver of tax

Gasoline or other motor fuel defined

Rules