2018 Vermont Statutes
Title 23 - Motor Vehicles
Chapter 28 - Gasoline Tax
§ 3108 Returns
§ 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 send 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 gallons of motor fuel sold and the number of gallons of motor fuel used by the distributor during the preceding calendar month;
(2) separately, both the number of gallons of aviation gasoline sold and the number of gallons of aviation gasoline used by the distributor during the preceding calendar month; and
(3) any further information that the Commissioner prescribes. (Added 1985, No. 207 (Adj. Sess.), § 1; amended 1993, No. 140 (Adj. Sess.), § 106, eff. April 15, 1994; 2017, No. 158 (Adj. Sess.), § 33, eff. Jan. 1, 2019.)
[Section 3108 effective until January 1, 2019; see also section 3108 effective January 1, 2019 .]
§ 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 send to the Commissioner upon a form prepared and furnished by him or her a statement or return under oath or affirmation, showing both the number of gallons of motor fuel sold and the number of gallons of motor fuel used by the distributor during the preceding calendar month. The report shall contain any further information which the Commissioner prescribes. (Added 1985, No. 207 (Adj. Sess.), § 1; amended 1993, No. 140 (Adj. Sess.), § 106, eff. April 15, 1994.)