Title 23, Title 23: Motor Vehicles

§ 3105. Records of sales and importations (a)(1) A distributor shall keep a record of all sales of motor fuel that shall include the number of gallons sold, the date of sale, and also the number of gallons used by the distributor. With every consignment of motor fuel to a purchas…

§ 3106. Imposition, rate, and payment of tax (a)(1) Except for sales of motor fuels between distributors licensed in this State, which sales shall be exempt from the taxes and assessments authorized under this section, unless exempt under the laws of the United States at the time…

§ 3106a. Imposition, rate, and payment of license fee In all cases where a distributor is required to pay a tax under this chapter, the distributor shall also pay to the Commissioner in the same manner and time the license fee, established under 10 V.S.A. § 1942, of one cent per …

§ 3107. Alternative basis for computing tax A distributor may use as the measure of the tax so levied and assessed the gross quantity of motor fuel purchased, imported, produced, refined, manufactured, and compounded by the distributor, instead of the quantity sold, distributed, …

§ 3108. Returns For the purpose of determining the amount of the tax levied and assessed, by the 25th day of each calendar month, each distributor shall mail to the Commissioner upon a form prepared and furnished by him or her a statement or return under oath or affirmation, show…

§ 3109. Failure to file a report or pay the tax when due; penalty (a) Any person who fails to file a report when due shall pay a fee of $10.00 as partial compensation for the added administrative costs. (b) In addition to the fee prescribed in subsection (a) of this section, any …

§ 3110. Additional assessment; time limit (a) If the Commissioner is not satisfied that the report filed or the amount of tax paid by a distributor is accurate, after investigating and finding such inaccuracy, the Commissioner may make an additional assessment of taxes due from t…

§ 3111. Neglect or refusal to file a report; estimate of tax by Commissioner; penalty and interest If a distributor neglects or refuses to file any report required by this chapter, the Commissioner shall make an estimate of the tax due, based upon information available to the Com…

§ 3112. Assessment; hearing permitted A distributor against whom assessment is made pursuant to section 3110 or 3111 of this title may appear in person or by counsel in the office of the Commissioner within 15 days after the mailing to him or her of notice of the assessment then …

§ 3113. Reports of common carriers The Commissioner, upon his or her written or verbal demand, may require from common carriers within the State reports as to the shipment of motor fuels into the State. (Added 1985, No. 207 (Adj. Sess.), § 1.)

§ 3114. Penalties A person who violates any provision of this subchapter shall be fined not more than $2,000.00 nor less than $500.00. This penalty shall be in addition to the penalty imposed by any other section of this subchapter. (Added 1985, No. 207 (Adj. Sess.), § 1.)

§ 3115. Appeals (a) Any aggrieved person may have any decision, order, or finding of the Commissioner made under this chapter reviewed under Rule 75 of the Vermont Rules of Civil Procedure. The review shall be to the Washington Superior Court or, in the discretion of the applican…

§ 3116. Proceedings to recover tax (a) Whenever any person fails to pay any tax, penalty, or interest under this title, the Attorney General shall, upon the request of the Commissioner, enforce the payment on behalf of the State in any court of the State or of any other state of …

§ 3117. Bond requirement; amount; failure of security (a) Notwithstanding any language in section 3102 of this title to the contrary, when the Commissioner deems it necessary to protect the revenues to be obtained under this subchapter, he or she may require a licensee to file wi…

§ 3118. Bulk sales; transferee liability (a) Whenever a licensee (transferor) required to collect and remit the tax required by this subchapter shall make any sale, transfer, lease, or assignment (transfer) in bulk of any part or the whole of the assets of a business, otherwise t…

§ 3119. Personal liability Any licensee who fails to collect the tax required by this subchapter or to pay it to the Commissioner in the manner required by this subchapter shall be personally and individually liable for the amount of such tax and any interest and penalty assessed…

§ 3120. Tax liability as property lien; discharge and foreclosure (a) If any licensee required to pay the tax under this subchapter neglects or refuses to pay the same after demand is made by the Commissioner, the amount, together with all penalties and interest provided for in t…

§ 3121. Lien filing fees Notwithstanding 32 V.S.A. § 502, the Commissioner may charge against any collection of liability any related lien filing fees specified in 32 V.S.A. § 1671(a)(6) or 1671(c) paid by the Commissioner. Fees collected under this section shall be credited to a…

§ 3171. Imposition and rate of reciprocal tax Whenever under the laws of any other state or province any tax or toll is imposed upon the use of gasoline or other motor fuel by residents of this State for the privilege of operating a motor vehicle upon the highways of such state o…

§ 3172. Agreements for reciprocal waiver of tax The Commissioner of Motor Vehicles may enter into reciprocal agreements with the appropriate officials of any other state or province under which he or she may waive all or any part of the requirements imposed by this subchapter, up…

§ 3173. Gasoline or other motor fuel defined For the purpose of this subchapter, gasoline or other motor fuel shall be defined to mean any type of fuel, by whatever name it may be called, used in an internal combustion engine to generate power to propel a motor vehicle upon a hig…

§ 3174. Rules The Commissioner of Motor Vehicles may make rules as are necessary to carry out the provisions of this subchapter. (Added 1985, No. 207 (Adj. Sess.), § 1.)