27 chapters · 789 sections in this title.
23 V.S.A. ch. 027, § 3000 Statutory purposes
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§ 3000. Statutory purposes The statutory purpose of the exemption for diesel tax in section 3003 of this title is to relieve off-road uses and farm truck uses from the user fee for the State highway system. (Added 2013, No. 200 (Adj. Sess.), § 19.)
23 V.S.A. ch. 027, § 3001 Purpose
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§ 3001. Purpose The purpose of this chapter is to impose a tax on all users of diesel fuel upon the sale or use of such fuel by motor vehicles on public highways. (Added 1981, No. 172 (Adj. Sess.), § 1.)
23 V.S.A. ch. 027, § 3002 Definitions
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§ 3002. Definitions As used in this chapter: (1) “Commissioner” means the Commissioner of Motor Vehicles or any officer or employee of the Department duly authorized by him or her to perform the functions mentioned or described in this chapter. (2) “Dealer” means any person who s…
23 V.S.A. ch. 027, § 3003 Imposition of tax; exceptions
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§ 3003. Imposition of tax; exceptions (a) A tax of $0.28, a fee of $0.01 established pursuant to the provisions of 10 V.S.A. § 1942, and a $0.03 motor fuel transportation infrastructure assessment, which for purposes of the International Fuel Tax Agreement only shall be deemed to…