2013 Vermont Statutes
Title 32 Taxation and Finance
Chapter 205 CIGARETTES AND TOBACCO PRODUCTS
§ 7813 Returns and payment of tax by distributor
7813. Returns and payment of tax by distributor
Every distributor shall, on or before the 15th day of each month, file with the Commissioner a return on forms to be prescribed and furnished by the Commissioner, showing the quantity and wholesale price of all tobacco products sold, shipped or delivered by him or her to any person in the State during the preceding calendar month. Such returns shall contain such further information as the Commissioner of Taxes may require. Every distributor shall pay to the Commissioner with the filing of such return the tax on tobacco products for such month imposed under this subchapter. When the distributor or dealer files the return and pays the tax within the time specified in this section, he or she may deduct therefrom two percent of the tax due. (Added 1959, No. 231, 7; amended 1967, No. 346 (Adj. Sess.), 5.)
Disclaimer: These codes may not be the most recent version. Vermont may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
