§ 3116. Proceedings to recover tax
§ 3116. Proceedings to recover tax (a) Whenever any person fails to pay any tax, penalty, or interest under this title, 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 […]
§ 3117. Bond requirement; amount; failure of security
§ 3117. Bond requirement; amount; failure of security (a) Notwithstanding any language in section 3102 of this title to the contrary, when the Commissioner deems it necessary to protect the revenues to be obtained under this subchapter, he or she may require a licensee to file with him or her a bond, issued by a […]
§ 3118. Bulk sales; transferee liability
§ 3118. Bulk sales; transferee liability (a) Whenever a licensee (transferor) required to collect and remit the tax required by this subchapter 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 […]
§ 3119. Personal liability
§ 3119. Personal liability Any licensee who fails to collect the tax required by this subchapter or to pay it to the Commissioner in the manner required by this subchapter shall be personally and individually liable for the amount of such tax and any interest and penalty assessed thereon pursuant to sections 3110 and 3111 […]
§ 3120. Tax liability as property lien; discharge and foreclosure
§ 3120. Tax liability as property lien; discharge and foreclosure (a) If any licensee required to pay the tax under this subchapter 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 subchapter and together with any additional costs […]
§ 3121. Lien filing fees
§ 3121. Lien filing 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. […]
§ 3111. Neglect or refusal to file a report; estimate of tax by Commissioner; penalty and interest
§ 3111. Neglect or refusal to file a report; estimate of tax by Commissioner; penalty and interest If a distributor 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 the distributor […]
§ 3112. Assessment; hearing permitted
§ 3112. Assessment; hearing permitted A distributor against whom assessment is made pursuant to section 3110 or 3111 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 […]
§ 3113. Reports of common carriers
§ 3113. Reports of common carriers The Commissioner, upon his or her written or verbal demand, may require from common carriers within the State reports as to the shipment of motor fuels into the State. (Added 1985, No. 207 (Adj. Sess.), § 1.)
§ 3114. Penalties
§ 3114. Penalties A person who violates any provision of this subchapter shall be fined not more than $2,000.00 nor less than $500.00. This penalty shall be in addition to the penalty imposed by any other section of this subchapter. (Added 1985, No. 207 (Adj. Sess.), § 1.)