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19 chapters · 217 sections in this title.
07 V.S.A. ch. 015, § 421 Tax on malt and vinous beverages
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§ 421. Tax on malt and vinous beverages (a) Every packager and wholesale dealer shall pay to the Commissioner of Taxes: (1) the sum of 26 and one-half cents per gallon for every gallon or its equivalent of: (A) malt beverages containing not more than six percent of alcohol by vol…
07 V.S.A. ch. 015, § 422 Tax on spirits and fortified wines
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§ 422. Tax on spirits and fortified wines (a) A tax of five percent is assessed on the gross revenue from the sale of spirits and fortified wines in the State of Vermont by the Board of Liquor and Lottery or the retail sale of spirits and fortified wines in Vermont by a manufactu…
07 V.S.A. ch. 015, § 423 Rules
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§ 423. Rules (a) The Board of Liquor and Lottery shall adopt rules as it deems necessary for the proper administration and collection of the tax imposed under section 422 of this title. (b) Notwithstanding subsection (a) of this section, where the spirits and fortified wines tax …
07 V.S.A. ch. 015, § 424 Collection
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§ 424. Collection The Board of Liquor and Lottery shall collect the tax imposed under section 422 of this title. The taxes collected on sales by the Board of Liquor and Lottery shall be paid weekly to the State Treasurer, and the taxes collected on sales by a manufacturer or rect…