2013 Vermont Statutes
Title 32 Taxation and Finance
Chapter 219 MOTOR VEHICLE PURCHASE AND USE TAX
§ 8904 Completion of form
8904. Completion of form
(a) Every person selling or leasing a motor vehicle in Vermont shall at the time of selling or leasing a motor vehicle compute for the purchaser or lessee the tax imposed by subsection 8903(a), (b), (f), or (g) of this title and complete in its entirety the tax form prescribed and furnished by the Commissioner.
(b) When the seller or lessor of a motor vehicle fails to fill out the tax form as required in subsection (a) of this section, he or she shall be subject to the penalties under section 8909 of this title or if he or she is a registered dealer, the Commissioner may suspend the dealer registration. Such suspension shall be for a reasonable time and shall not exceed 10 days for each offense and shall be made only after a finding that the failure of such dealer is willful and intentional and not the result of inadvertence. (Added 1959, No. 327 (Adj. Sess.), 4, eff. March 1, 1960; amended 1963, No. 113, eff. May 28, 1963; 1995, No. 19, 4, eff. April 17, 1995.)
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.
