Vermont Statutes Title 23 Sec. 3015
Terms Used In Vermont Statutes Title 23 Sec. 3015
- Commissioner: means the Commissioner of Motor Vehicles or any officer or employee of the Department duly authorized by him or her to perform the functions mentioned or described in this chapter. See
- Distributor: means any person who sells or delivers fuel into bulk storage tanks of a dealer or user. See
- Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Fees: shall mean earnings due for official services, aside from salaries or per diem compensation. See
- following: when used by way of reference to a section of the law shall mean the next preceding or following section. See
- Fuel: means clear diesel fuel that has not been dyed in accordance with 26 U. See
- Person: includes any natural person, corporation, association, co-partnership, company, firm, or other aggregation of individuals. See
- Use: means the consumption of fuel by a user to propel motor vehicles on the highways of the State. See
- User: means any person who uses fuel to propel a motor vehicle, owned or operated by him or her, upon the highways of this State. See
§ 3015. Computation and payment of tax
Each report required under section 3014 of this title from licensed distributors, dealers, or users shall be accompanied by evidence of an electronic funds transfer payment or a remittance payable to the Department of Motor Vehicles for the amount of tax due, which shall be computed and transmitted in the following manner:
(1) The distributor‘s tax shall be determined by multiplying the number of gallons of fuel sold or delivered into the bulk tanks of dealers or users by the rate per gallon stated in section 3003 of this title.
(2) Except as provided in subdivision 3002(9) of this title, the user‘s tax shall be determined by multiplying the number of gallons of fuels used in Vermont in motor vehicles operated by the user at the rate per gallon stated in section 3003 for vehicles weighing or registered for 26,001 pounds or more. The taxable gallonage shall be computed on the basis of miles traveled within the State as compared to total miles traveled, with the actual method of computation prescribed by the Commissioner. A distributor may use as the measure of the tax so levied and assessed the gross quantity of fuel purchased, imported, produced, refined, manufactured, and compounded by the distributor, instead of the quantity sold, distributed, or used. From this amount of tax due, there shall be deducted the tax on fuel purchased in this State on which the tax has been previously paid by the user, provided the tax-paid purchases are supported by copies of the sales invoices showing the amount of tax paid. Such copies shall be retained by the taxpayer for a period of not less than three years and shall be available for inspection by the Commissioner or his or her designated agents. If the computation shows additional tax to be due, it shall be remitted with the report filed under section 3014 of this title.
(3)(A) Distributors and dealers filing a report required under subsection 3014(a) of this title shall transmit payment of taxes due to the Department of Motor Vehicles by means of an electronic funds transfer.
(B) Users filing a report required under subsection 3014(b) of this title shall transmit payment of taxes due to the Department of Motor Vehicles by means of an electronic funds transfer payment or by a remittance through the U.S. mail. If a remittance is sent through the U.S. mail properly addressed to the Department of Motor Vehicles, it shall be deemed received on the date shown by the postmark on the envelope containing the report only for purposes of avoiding penalty and interest. In the event a mailing date is affixed to the envelope by a machine owned or under the control of the person submitting the report and the U.S. Post Office has corrected or changed the date stamped thereon by causing the official U.S. Post Office postmark to also be imprinted on the envelope, the date shown by the official Post Office postmark shall be the accepted date if different from the original postmark.
(4) All taxes, interest, user license fees, and penalties collected by the Department of Motor Vehicles under this chapter shall be forthwith paid to the State Treasurer and credited to the Transportation Fund.
(5) Notwithstanding subdivision (4) of this section, the one cent per gallon fee imposed by this chapter shall be deposited into the Petroleum Cleanup Fund established by 10 V.S.A. § 1941. These fees shall be deemed the petroleum distributor licensing fee established by 10 V.S.A. § 1942. (Added 1981, No. 172 (Adj. Sess.), § 1; amended 1983, No. 44, § 7, eff. April 21, 1983; 1987, No. 111, § 2; 1987, No. 282 (Adj. Sess.), § 18; 1989, No. 51, § 3, eff. April 1, 1989; 1989, No. 51, § 4, eff. April 1, 1990; 1991, No. 165 (Adj. Sess.), § 8; 1999, No. 154 (Adj. Sess.), § 5; 2015, No. 159 (Adj. Sess.), § 2, eff. June 1, 2016; 2015, No. 159 (Adj. Sess.), § 2a, eff. June 1, 2017; 2017, No. 206 (Adj. Sess.), § 9, eff. July 1, 2019; 2017, No. 206 (Adj. Sess.), § 10, eff. July 1, 2020; 2019, No. 131 (Adj. Sess.), § 222.)