Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
Vermont
/
Title 23 - Motor Vehicles
/
Chapter 27 - Diesel Fuel Tax
Chapter 27 - Diesel Fuel Tax
§ 3000 Statutory purposes
§ 3001 Purpose
§ 3002 Definitions
§ 3003 Imposition of tax; exceptions
§ 3005 Dealer's and distributor's licenses; application; issuance
§ 3006 Display of licenses and identification markers
§ 3007 Diesel fuel user's license
§ 3008 Refusal to issue license
§ 3009 Discontinuance, revocation, and reinstatement of licenses
§ 3010 Temporary authorization
§ 3011 Bond requirement; amount; failure of security
§ 3012 Discharge of surety
§ 3013 Records; sales invoice; inspection
§ 3014 Reports; exceptions
§ 3015 Computation and payment of tax
§ 3015 Computation and payment of tax
§ 3016 Additional assessment; time limit
§ 3017 Failure to file a report or pay the tax when due; penalty
§ 3018 Neglect or refusal to file a report; estimate of tax by Commissioner; penalty and interest
§ 3019 Assessment; hearing permitted
§ 3020 Credits and refunds
§ 3021 General powers of Commissioner
§ 3022 Proceedings to recover tax
§ 3023 Review of Commissioner's decision
§ 3024 Penalties
§ 3025 Records required
§ 3026 Reports by railroads
§ 3027 Civil fine
§ 3028 Bulk sales; transferee liability
§ 3029 Personal liability
§ 3030 Tax liability as property lien; discharge and foreclosure
§ 3031 Lien fees