2021 Vermont Statutes
Title 7 - Alcoholic Beverages, Cannabis, and Tobacco
Chapter 15 - Taxes
§ 423. Rules
§ 423. Rules
(a) The Board of Liquor and Lottery shall adopt rules as it deems necessary for the proper administration and collection of the tax imposed under section 422 of this title.
(b) Notwithstanding subsection (a) of this section, where the spirits and fortified wines tax liability of a manufacturer or rectifier under section 422 of this title for the immediately preceding full calendar year has been (or would have been in cases when the business was not operating for the entire year) $1,000.00 or less, the tax imposed on the manufacturer or rectifier by section 422 of this title shall be due and payable in one annual payment on or before the 25th day of January. Where the spirits and fortified wines tax liability of a manufacturer or rectifier under section 422 of this title for the immediately preceding full calendar year has been (or would have been in cases when the business was not operating for the entire year) more than $1,000.00, the tax imposed on the manufacturer or rectifier by section 422 of this title shall be due and payable in quarterly installments on or before the 25th day of the calendar month succeeding the quarter ending the last day of March, June, September, and December of each year. (Amended 2015, No. 144 (Adj. Sess.), § 9; 2017, No. 73, § 1, eff. June 13, 2017; 2017, No. 83, § 70; 2018, No. 1 (Sp. Sess.), § 70.)
