Title 23, Motor Vehicles

§ 2502. Point assessment; schedule (a) Unless the assessment of points is waived by a Superior judge or a Judicial Bureau hearing officer in the interests of justice and in accordance with subsection 2501(b) of this title, a person operating a motor vehicle shall have points asse…

§ 2503. Recording assessments Points shall remain assessed against the driving record of any person for a period of two years from the date of conviction. (Added 1977, No. 238 (Adj. Sess.), § 1, eff. July 1, 1979; amended 1979, No. 91 (Adj. Sess.), § 1.)

§ 2505. Suspension or revocation of license When a person receives a number of convictions for moving violations sufficient to raise his or her point total to at least 10 points in a two-year period, the Commissioner shall initiate suspension proceedings pursuant to section 2506 …

§ 2506. Procedure When a sufficient number of points has been acquired, the Commissioner shall suspend the license of an operator or the privilege of an unlicensed individual or nonresident to operate a motor vehicle, upon not less than 10 days’ notice, and upon hearing, if reque…

§ 2507. Legislative review (a) Prior to September 15 of every year, the Commissioner of Motor Vehicles or the Chair of either the House Committee on Transportation or the Senate Committee on Transportation may request a meeting in joint session to review the operations and point …

§ 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.)

§ 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.)

§ 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…

§ 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…

§ 3005. Dealer’s and distributor’s licenses; application; issuance (a) It is unlawful for any person to act as a distributor or dealer without being licensed as such. (b) An applicant for a dealer’s or distributor’s license shall file by mail an application furnished by the Commi…

§ 3006. Display of licenses and identification markers Distributors and dealers shall conspicuously display their licenses in their established place of business or location in this State. (Added 1981, No. 172 (Adj. Sess.), § 1.)

§ 3007. Diesel fuel user’s license (a) In addition to any other provision of law relating to registration of motor vehicles, or fees paid for the registration of motor vehicles, a person owning or operating upon the highways of the State a motor truck that is registered in the St…

§ 3008. Refusal to issue license (a) The Commissioner may refuse to issue a license after a finding that the application: (1) is filed by a person whose license has been revoked previously by the Commissioner; (2) contains any misrepresentation, misstatement, or omission of mater…

§ 3009. Discontinuance, revocation, and reinstatement of licenses (a) When any person ceases to be a licensee by reason of a discontinuance, sale, or transfer of his or her business at any location, he or she shall notify the Commissioner in writing by mail at the time the discon…

§ 3010. Temporary authorization Any vehicle registered in a jurisdiction other than Vermont that is eligible for motor fuel tax licensing under the International Fuel Tax Agreement Plan and that is not licensed in Vermont for fuel tax reporting purposes may obtain a trip permit p…

§ 3011. Bond requirement; amount; failure of security (a) When the Commissioner deems it necessary to protect the revenues to be obtained under this chapter, he or she may require a user, dealer, or distributor to file with him or her a bond, issued by a surety company authorized…

§ 3012. Discharge of surety Any surety on a bond furnished by a licensee shall be discharged from any liability to the State accruing on the bond after expiration of 60 days from the date the surety filed by mail with the Commissioner a written request to be released and discharg…

§ 3013. Records; sales invoice; inspection (a) Each licensed user under this chapter shall keep and retain for a period of not less than three years such records as may be prescribed by the Commissioner that are reasonably necessary to substantiate the reports required by section…

§ 3014. Reports; exceptions (a) Every distributor or dealer, on or before the 25th day of each month, shall file by mail with the Commissioner on forms prescribed by him or her a report for the preceding month that shall include the number of gallons of fuel sold or delivered. A …

§ 3015. Computation and payment of tax (a) Each report required under section 3014 of this title from licensed distributors, dealers, or users shall be accompanied by evidence of an electronic funds transfer payment or a remittance payable to the Department of Motor Vehicles for …

§ 3016. Additional assessment; time limit (a) If the Commissioner is not satisfied that the report filed or the amount of tax paid by a taxpayer is accurate, after investigating and finding such inaccuracy, the Commissioner may make an additional assessment of taxes due from the …

§ 3017. 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 …

§ 3018. Neglect or refusal to file a report; estimate of tax by Commissioner; penalty and interest If any person 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 Commis…

§ 3019. Assessment; hearing permitted Any person against whom assessment is made pursuant to section 3016 or 3018 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 and…

§ 3020. Credits and refunds (a) Credits. (1) A user who purchased fuel within this State from a dealer or distributor upon which the user paid the tax at the time of purchase, or a user exempt from the payment of the tax under subsection 3003(d) of this title who purchased fuel w…

§ 3021. General powers of Commissioner (a) The Commissioner shall have the authority to administer and enforce the provisions of this chapter. (b) In addition to the powers specifically granted to the Commissioner in this chapter, he or she may: (1) Make, amend, and repeal rules …

§ 3022. Proceedings to recover tax (a) Whenever any person fails to pay any tax, penalty, or interest, 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 the United States…

§ 3023. Review of Commissioner’s decision (a) Any aggrieved licensed user or taxpayer 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. Such review shall be to the Washington Superi…

§ 3024. Penalties (a) Any person under this chapter who shall willfully: fail or refuse to pay the tax imposed or engage in any activity for which a license is required without having procured and maintained such license; fail to make any of the reports required; make any false s…

§ 3025. Records required (a) The user of a motor truck with a gross weight or registered weight of 26,001 pounds or more shall maintain a daily record of total miles traveled and miles traveled within the State. (b) Such records shall be retained by the user for a period of not l…

§ 3026. Reports by railroads (a) Every person or corporation operating a railroad in the State shall file by mail 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 operat…

§ 3027. Civil penalty In addition to any other penalty imposed for violation of this chapter, a civil penalty of $1,000.00 shall be imposed upon a purchaser or user for each instance in which the purchaser or user uses untaxed fuel to propel a motor vehicle upon the highways of t…

§ 3028. Bulk sales; transferee liability (a) Whenever a licensee (transferor) required to collect and remit the tax required by this chapter shall make any sale, transfer, lease, or assignment (transfer) in bulk of any part or the whole of the assets of a business, otherwise than…

§ 3029. Personal liability Any licensee who fails to collect the tax required by this chapter or to pay it to the Commissioner in the manner required by this chapter shall be personally and individually liable for the amount of such tax and any interest and penalty assessed there…

§ 3030. Tax liability as property lien; discharge and foreclosure (a) If any licensee required to pay the tax under this chapter 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 this…

§ 3031. Lien 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 spec…

§ 3101. Definitions; scope (a) As used in this chapter: (1) “Distributor” means a person who imports or causes to be imported gasoline or other motor fuel for use, distribution, or sale within the State, or any person who produces, refines, manufactures, or compounds gasoline or …

§ 3102. Licensing and bonding of distributors (a) Before commencing business, on application, a distributor shall first procure a license from the Commissioner permitting him or her to continue or to engage in business as a distributor. Before the Commissioner issues a license, t…

§ 3103. Discontinuance, revocation, and reinstatement of licenses (a) When any person ceases to be a licensee by reason of a discontinuance, sale, or transfer of his or her business at any location, he or she shall notify the Commissioner in writing by mail at the time the discon…

§ 3104. Calibration of tank vehicles A distributor shall cause all tank vehicles used by him or her in the delivery of motor fuel to be calibrated under the supervision of the Secretary of Agriculture, Food and Markets and under rules as he or she may prescribe, so as to show the…

§ 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 …