(a) Every distributor or dealer, on or before the 25th day of each month, shall file with the Commissioner on forms prescribed by him or her a report for the preceding month which shall include the number of gallons of fuel sold or delivered. A distributor's report shall also include the identity of the person to whom the fuel was sold or delivered, the amount of the tax collected and by whom, and the monthly total of fuel sold or delivered. The report shall be filed even though no fuel was sold or delivered.

(b) Every licensed user shall file a report with the Commissioner on forms prescribed or in a form approved by him or her, which shall include the number of gallons of fuel used in Vermont by motor vehicles owned or operated by him or her. All users shall file on a quarterly basis on or before April 30 for the calendar quarter ending March 31, on or before July 31 for the calendar quarter ending June 30, on or before October 31 for the calendar quarter ending September 30, and on or before January 31 for the calendar quarter ending December 31. The report shall be filed even though no motor fuel was used or delivered.

(c) Any user whose sole use of fuel is for the propulsion of a pleasure car or motor truck registered for not more than 26,001 pounds is exempt from filing the report.

(d) If the Commissioner deems it necessary in order to insure payment of the tax, or to facilitate the administration of this chapter, the Commissioner may require reports and payment of tax to be made for other than and in addition to quarterly periods. A user may apply to the Commissioner for approval to file reports and pay taxes on a more frequent basis.

(e) The Commissioner may exempt a dealer from the monthly report requirement if the dealer holds a valid license and annually certifies that the dealer purchases all fuel sold or delivered from a licensed distributor and pays the tax on such fuel to the distributor. A dealer so exempted shall retain and make available for inspection by the Commissioner or designated agents such records as may be required to substantiate the certification, including pump meter readings and delivery invoices. (Added 1981, No. 172 (Adj. Sess.), § 1; amended 1983, No. 44, §§ 2, 3, 6, 8; 1987, No. 98, § 1, eff. Jan. 1, 1988; 1987, No. 111, § 1; 1987, No. 241 (Adj. Sess.), § 6; 1989, No. 84, § 6; 1995, No. 47, § 14, eff. April 20, 1995; 1999, No. 154 (Adj. Sess.), § 4; 2013, No. 189 (Adj. Sess.), § 20.)