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U.S. State Codes
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Vermont
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Title 23 - Motor Vehicles
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Chapter 28 - Gasoline Tax
Chapter 28 - Gasoline Tax
§ 3101 Definitions; scope
§ 3102 Licensing and bonding of distributors
§ 3103 Discontinuance, revocation, and reinstatement of licenses
§ 3104 Calibration of tank vehicles
§ 3105 Records of sales and importations
§ 3106 Imposition, rate, and payment of tax
§ 3106a Imposition, rate, and payment of license fee
§ 3107 Alternative basis for computing tax
§ 3108 Returns
§ 3109 Failure to file a report or pay the tax when due; penalty
§ 3110 Additional assessment; time limit
§ 3111 Neglect or refusal to file a report; estimate of tax by Commissioner; penalty and interest
§ 3112 Assessment; hearing permitted
§ 3113 Reports of common carriers
§ 3114 Penalties
§ 3115 Appeals
§ 3116 Proceedings to recover tax
§ 3117 Bond requirement; amount; failure of security
§ 3118 Bulk sales; transferee liability
§ 3119 Personal liability
§ 3120 Tax liability as property lien; discharge and foreclosure
§ 3121 Lien filing fees
§ 3171 Imposition and rate of reciprocal tax
§ 3172 Agreements for reciprocal waiver of tax
§ 3173 Gasoline or other motor fuel defined
§ 3174 Rules