Terms Used In Vermont Statutes Title 23 Sec. 3106a

  • Commissioner: shall mean in this title only the Commissioner of Motor Vehicles. See
  • Distributor: means a person who imports or causes to be imported gasoline or other motor fuel for use, distribution, or sale within the State, or any person who produces, refines, manufactures, or compounds gasoline or other motor fuel within the State for use, distribution, or sale. See
  • Fees: shall mean earnings due for official services, aside from salaries or per diem compensation. See
  • motor fuel: includes aviation gasoline and shall not include the following:

  • State: when applied to the different parts of the United States may apply to the District of Columbia and any territory and the Commonwealth of Puerto Rico. See

§ 3106a. Imposition, rate, and payment of license fee

In all cases where a distributor is required to pay a tax under this chapter, the distributor shall also pay to the Commissioner in the same manner and time the license fee, established under 10 V.S.A. § 1942, of one cent per gallon upon each gallon of such motor fuel sold by the distributor in the State. The Commissioner shall deposit these license fees into the Petroleum Cleanup Fund established by 10 Vt. Stat. Ann. chapter 59. (Added 1987, No. 282 (Adj. Sess.), § 5, eff. April 1, 1989.)