§ 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 sells or delivers fuel into the fuel supply tanks […]
§ 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 be a surcharge, are imposed on each gallon […]
§ 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 Commissioner with the Commissioner. The application shall not be under […]
§ 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 therefor, a person owning or operating upon the highways of the State a motor truck that is registered in the State and uses fuel as defined in section 3002 of this […]
§ 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may refuse to issue a license after a finding that the application: (1) is filed by a person whose license has been revoked previously by the Commissioner; (2) contains any misrepresentation, misstatement, or omission of material information required by the application; (3) is filed by a […]
§ 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 discontinuance, sale, or transfer takes effect. The […]
§ 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 prior to entering this State. The fee for the permit […]
§ 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 to transact business in this State […]
§ 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 discharged, but the surety shall […]
§ 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 of this title. (b) Each sale or delivery […]
§ 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 distributor’s report shall also […]
§ 3015. Computation and payment of tax 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 the amount of tax due, which shall be computed and transmitted […]
§ 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, he or she may make an additional assessment of taxes due from the taxpayer based upon his or her investigation. In […]
§ 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 person who […]
§ 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 Commissioner, for the period for which that person […]
§ 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 there to show cause […]
§ 3020. Credits and refunds (a) Credits. (1) A user who purchased fuel within this State from a dealer or distributor upon which he or she 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 within this […]
