28 chapters · 798 sections in this title.
23 V.S.A. ch. 028, § 3110 Additional assessment; time limit
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§ 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…
23 V.S.A. ch. 028, § 3111 Neglect or refusal to file a report; estimate of tax by Commissioner; penalty and interest
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§ 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…
23 V.S.A. ch. 028, § 3112 Assessment; hearing permitted
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§ 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 …
23 V.S.A. ch. 028, § 3113 Reports of common carriers
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§ 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.)