§ 3101. Definitions; scope (a) As used in this chapter: (1) “Distributor” means a person who imports or causes to be imported gasoline or other motor fuel for use, distribution, or sale within the State, or any person who produces, refines, manufactures, or compounds gasoline or other motor fuel within the State for use, distribution, […]
§ 3102. Licensing and bonding of distributors (a) Before commencing business, on application, a distributor shall first procure a license from the Commissioner permitting him or her to continue or to engage in business as a distributor. Before the Commissioner issues a license, the distributor shall file with the Commissioner a surety bond in a […]
§ 3103. 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 […]
§ 3104. Calibration of tank vehicles A distributor shall cause all tank vehicles used by him or her in the delivery of motor fuel to be calibrated under the supervision of the Secretary of Agriculture, Food and Markets and under rules as he or she may prescribe, so as to show the number of gallons […]
§ 3105. Records of sales and importations (a)(1) A distributor shall keep a record of all sales of motor fuel that shall include the number of gallons sold, the date of sale, and also the number of gallons used by the distributor. With every consignment of motor fuel to a purchaser within the State, each […]
§ 3106. Imposition, rate, and payment of tax (a)(1) Except for sales of motor fuels between distributors licensed in this State, which sales shall be exempt from the taxes and assessments authorized under this section, unless exempt under the laws of the United States at the time of filing the report required by section 3108 […]
§ 3106a. Imposition, rate, and payment of license fee In all cases where a distributor is required to pay a tax under this chapter, the distributor shall also pay to the Commissioner in the same manner and time the license fee, established under 10 V.S.A. § 1942, of one cent per gallon upon each gallon […]
§ 3107. Alternative basis for computing tax A distributor may use as the measure of the tax so levied and assessed the gross quantity of motor fuel purchased, imported, produced, refined, manufactured, and compounded by the distributor, instead of the quantity sold, distributed, or used. (Added 1985, No. 207 (Adj. Sess.), § 1; amended 2015, […]
§ 3108. Returns For the purpose of determining the amount of the tax levied and assessed, by the 25th day of each calendar month, each distributor shall mail to the Commissioner upon a form prepared and furnished by him or her a statement or return under oath or affirmation, showing: (1) both the number of […]
§ 3109. 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 […]
§ 3110. Additional assessment; time limit (a) If the Commissioner is not satisfied that the report filed or the amount of tax paid by a distributor is accurate, after investigating and finding such inaccuracy, he or she may make an additional assessment of taxes due from the distributor based upon his or her investigation. A […]
§ 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 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 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 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.)
§ 3115. Appeals (a) Any aggrieved person 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. The review shall be to the Washington Superior Court or, in the discretion of the applicant, to the Superior Court in the county […]
§ 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 (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 (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 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 […]
