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Vermont Statutes Annotated

27

23 V.S.A. ch. 27

Diesel Fuel Tax

3000Statutory purposes 3001Purpose 3002Definitions 3003Imposition of tax; exceptions 3004RepealedRepealed 3005Dealer’s and distributor’s licenses; application; issuance 3006Display of licenses and identification markers 3007Diesel fuel user’s license 3008Refusal to issue license 3009Discontinuance, revocation, and reinstatement of licenses 3010Temporary authorization 3011Bond requirement; amount; failure of security 3012Discharge of surety 3013Records; sales invoice; inspection 3014Reports; exceptions 3015Computation and payment of tax 3016Additional assessment; time limit 3017Failure to file a report or pay the tax when due; penalty 3018Neglect or refusal to file a report; estimate of tax by Commissioner; penalty and interest 3019Assessment; hearing permitted 3020Credits and refunds 3021General powers of Commissioner 3022Proceedings to recover tax 3023Review of Commissioner’s decision 3024Penalties 3025Records required 3026Reports by railroads 3027Civil penalty 3028Bulk sales; transferee liability 3029Personal liability 3030Tax liability as property lien; discharge and foreclosure 3031Lien fees