Vermont Statutes Title 23 Sec. 3020
Terms Used In Vermont Statutes Title 23 Sec. 3020
- 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
- Dealer: means any person who sells or delivers fuel into the fuel supply tanks of motor vehicles owned or operated by others. See
- Distributor: means any person who sells or delivers fuel into bulk storage tanks of a dealer or user. See
- 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
- 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
- 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
§ 3020. Credits and refunds
(a) Credits.
(1) A user who purchased fuel within this State from a dealer or distributor upon which he or she paid the tax at the time of purchase, or a user exempt from the payment of the tax under subsection 3003(d) of this title who purchased fuel within this State upon which he or she paid tax at the time of purchase, shall be entitled to a credit equal to the amount of tax per gallon in effect when the fuel was purchased. When the amount of the credit to which any user is entitled for any reporting period exceeds the amount of his or her tax for the same period, the excess shall be credited to the user’s tax account and the user shall be notified of the date and amount of the credit by mail.
(2) If the Commissioner determines that a tax, penalty, interest, or fee required by this chapter has been paid more than once by a user, or has been illegally or erroneously collected or computed, the excess amount paid or collected shall be credited to the user’s tax account and the user shall be notified of the date and amount of the credit by mail.
(3) A user who also sells or delivers fuel subject to the tax imposed by 32 Vt. Stat. Ann. chapter 233 upon which the tax imposed by this chapter has been paid shall be entitled to a credit equal to the amount of such tax paid pursuant to this chapter. When the amount of the credit to which any user is entitled for any reporting period exceeds the amount of his or her tax for the same period, the excess shall be credited to the user’s tax account and the user shall be notified of the date and amount of the credit by mail.
(4) Any credits in the user’s tax account shall be allowed as a credit against either the tax for which the user otherwise would be liable for in a succeeding reporting period or any registration fees assessed pursuant to chapter 35 of this title.
(b) Refunds. A user may request, in writing by mail, a refund of any credits in the user’s tax account, but in no case may a user collect a refund requested more than 33 months following the date the amount was credited to the user’s tax account.
(c) [Repealed.] (Added 1981, No. 172 (Adj. Sess.), § 1; amended 1983, No. 44, § 4, eff. April 21, 1983; 1985, No. 58, § 5; 1987, No. 98, § 2, eff. Jan. 1, 1988; 1993, No. 212 (Adj. Sess.), § 11; 1999, No. 154 (Adj. Sess.), § 7; 2019, No. 149 (Adj. Sess.), § 20, eff. July 13, 2020.)