§ 3021. General powers of Commissioner (a) The Commissioner shall have the authority to administer and enforce the provisions of this chapter. (b) In addition to the powers specifically granted to the Commissioner in this chapter, he or she may: (1) Make, amend, and repeal rules under 3 V.S.A. chapter 25 as limited by this […]
§ 3022. Proceedings to recover tax (a) Whenever any person fails to pay any tax, penalty, or interest, the Attorney General shall, upon the request of the Commissioner, enforce the payment on behalf of the State in any court of the State or of any other state of the United States or of any province […]
§ 3023. Review of Commissioner’s decision (a) Any aggrieved licensed user or taxpayer may have any decision, order, or finding of the Commissioner made under this chapter reviewed under Rule 75 of the Vermont Rules of Civil Procedure. Such review shall be to the Washington Superior Court or, in the discretion of the appellant, to […]
§ 3024. Penalties (a) Any person under this chapter who shall willfully: fail or refuse to pay the tax imposed or engage in any activity for which a license is required without having procured and maintained such license; fail to make any of the reports required; make any false statement in any application, report, or […]
§ 3025. Records required (a) The user of a motor truck with a gross weight or registered weight of 26,001 pounds or more shall maintain a daily record of total miles traveled and miles traveled within the State. (b) Such records shall be retained by the user for a period of not less than four […]
§ 3026. Reports by railroads (a) Every person or corporation operating a railroad in the State shall file by mail a report with the Commissioner on forms prescribed by him or her, which shall include the number of gallons of fuel used in Vermont by railroad trains owned or operated by them on a quarterly […]
§ 3027. Civil penalty In addition to any other penalty imposed for violation of this chapter, a civil penalty of $1,000.00 shall be imposed upon a purchaser or user for each instance in which the purchaser or user uses untaxed fuel to propel a motor vehicle upon the highways of the State. (Added 1985, No. […]
§ 3028. Bulk sales; transferee liability (a) Whenever a licensee (transferor) required to collect and remit the tax required by this chapter shall make any sale, transfer, lease, or assignment (transfer) in bulk of any part or the whole of the assets of a business, otherwise than in the ordinary course of the business, the […]
§ 3029. Personal liability Any licensee who fails to collect the tax required by this chapter or to pay it to the Commissioner in the manner required by this chapter shall be personally and individually liable for the amount of such tax and any interest and penalty assessed thereon pursuant to sections 3017 and 3018 […]
§ 3030. Tax liability as property lien; discharge and foreclosure (a) If any licensee required to pay the tax under this chapter neglects or refuses to pay the same after demand is made by the Commissioner, the amount, together with all penalties and interest provided for in this chapter and together with any additional costs […]
§ 3031. Lien fees Notwithstanding 32 V.S.A. § 502, the Commissioner may charge against any collection of liability any related lien filing fees specified in 32 V.S.A. § 1671(a)(6) or § 1671(c) paid by the Commissioner. Fees collected under this section shall be credited to a special fund established and managed pursuant to 32 V.S.A. […]
