Vermont — Title 23 · Chapter 027 — Diesel Fuel Tax

• § 3000 — Statutory purposes
• § 3001 — Purpose
• § 3002 — Definitions
• § 3003 — Imposition of tax; exceptions
• § 3005 — Dealer’s and distributor’s licenses; application; issuance
• § 3006 — Display of licenses and identification markers
• § 3007 — Diesel fuel user’s license
• § 3008 — Refusal to issue license
• § 3009 — Discontinuance, revocation, and reinstatement of licenses
• § 3010 — Temporary authorization
• § 3011 — Bond requirement; amount; failure of security
• § 3012 — Discharge of surety
• § 3013 — Records; sales invoice; inspection
• § 3014 — Reports; exceptions
• § 3015 — Computation and payment of tax
• § 3016 — Additional assessment; time limit
• § 3017 — Failure to file a report or pay the tax when due; penalty
• § 3018 — Neglect or refusal to file a report; estimate of tax by Commissioner; penalty and interest
• § 3019 — Assessment; hearing permitted
• § 3020 — Credits and refunds
• § 3021 — General powers of Commissioner
• § 3022 — Proceedings to recover tax
• § 3023 — Review of Commissioner’s decision
• § 3024 — Penalties
• § 3025 — Records required
• § 3026 — Reports by railroads
• § 3027 — Civil penalty
• § 3028 — Bulk sales; transferee liability
• § 3029 — Personal liability
• § 3030 — Tax liability as property lien; discharge and foreclosure
• § 3031 — Lien fees