(a) Every person or corporation operating a railroad in the State shall file a report with the Commissioner on forms prescribed by him or her, which shall include the number of gallons of fuel used in Vermont by railroad trains owned or operated by them on a quarterly basis 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, and on or before April 30 for the calendar quarter ending March 31, and on or before July 31 for the calendar quarter ending June 30.

(b) Each report required under this section shall be accompanied by a remittance payable to the Agency of Transportation for an amount computed by multiplying the number of gallons of fuel indicated on the report at the rate per gallon for railroad fuel indicated in section 3003 of this title. (Added 1981, No. 172 (Adj. Sess.), § 1; amended 1987, No. 241 (Adj. Sess.), § 9.)