§ 3101 Definitions; scope
§ 3102 Licensing and bonding of distributors
§ 3103 Discontinuance, revocation, and reinstatement of licenses
§ 3104 Calibration of tank vehicles
§ 3105 Records of sales and importations
§ 3106 Imposition, rate, and payment of tax
§ 3106a Imposition, rate, and payment of license fee
§ 3107 Alternative basis for computing tax
§ 3108 Returns
§ 3109 Failure to file a report or pay the tax when due; penalty
§ 3110 Additional assessment; time limit
§ 3111 Neglect or refusal to file a report; estimate of tax by Commissioner; penalty and interest
§ 3112 Assessment; hearing permitted
§ 3113 Reports of common carriers
§ 3114 Penalties
§ 3115 Appeals
§ 3116 Proceedings to recover tax
§ 3117 Bond requirement; amount; failure of security
§ 3118 Bulk sales; transferee liability
§ 3119 Personal liability
§ 3120 Tax liability as property lien; discharge and foreclosure
§ 3121 Lien filing fees

Terms Used In Vermont Statutes > Title 23 > Chapter 28 > Subchapter 1 - General Gasoline Tax

  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Animal: means any animal other than a human and includes fowl, birds, fish, and reptiles. See
  • Annual meeting: when applied to towns shall mean the annual town meeting in March or an adjournment thereof. See
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • ARRT: means the American Registry of Radiologic Technologists. See
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • biennially: shall mean the year in which a regular session of the General Assembly is held. See
  • board: means the governing board of the communications union district as established under this chapter. See
  • Board: means the Vermont Board of Veterinary Medicine created under this chapter. See
  • Cable television: means cable television system as defined in chapter 13 of this title. See
  • Commissioner: shall mean in this title only the Commissioner of Motor Vehicles. See
  • Communications plant: means any and all parts of any communications system owned by the district, whether using wires, cables, fiber optics, wireless, other technologies, or a combination thereof, and used for the purpose of transporting or storing information, in whatever forms, directions, and media, together with any improvements thereto hereafter constructed or acquired, and all other facilities, equipment, and appurtenances necessary or appropriate to such system. See
  • compensation: means payment in any form except reimbursement for mileage or the normal salary paid to a person otherwise employed by the school. See
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Cooperative: means a corporation organized under this chapter or which becomes subject to this chapter in the manner hereinafter provided. See
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Dealer: means any person who sells or delivers motor fuel into the fuel supply tanks of motor vehicles or aircraft owned or operated by others. See
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Dental operation: means :

  • Direct supervision: means that the person being supervised remains in the physical presence of the supervisor at all times. See
  • Director: means the Director of the Office of Professional Regulation. See
  • Director: means the Director of the Office of Professional Regulation. See
  • Director: means the Director of the Office of Professional Regulation. See
  • disciplinary cases: includes any action taken by a board against a licensee or applicant premised upon a finding of wrongdoing or unprofessional conduct by the licensee or applicant. See
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • 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
  • district: means a communications union district formed under this chapter. 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
  • Energy: includes electrical, propane, natural gas, fossil fuels, and other forms of energy. See
  • 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
  • Financial interest: means being:

  • Financial interest: means being:

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fixed Rate: Having a "fixed" rate means that the APR doesn't change based on fluctuations of some external rate (such as the "Prime Rate"). In other words, a fixed rate is a rate that is not a variable rate. A fixed APR can change over time, in several circumstances:
    • You are late making a payment or commit some other default, triggering an increase to a penalty rate
    • The bank changes the terms of your account and you do not reject the change.
    • The rate expires (if the rate was fixed for only a certain period of time).
  • following: when used by way of reference to a section of the law shall mean the next preceding or following section. See
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • General supervision: means that the supervisor is readily available for consultation or intervention on the premises where radiologic technology services are being provided. See
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Interactive media: means communications media that is regularly used to transmit information in two directions. See
  • Internet: means collectively the computer and telecommunications facilities, including equipment and operating software, that comprise the interconnected network of networks that employ the transmission control protocol/Internet protocol, or any predecessor or successor protocols to such protocol, to communicate information of any kind, whether by wire or wireless means. See
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Landscape architect: means a person who complies with all provisions of this chapter and is licensed by the Director to engage in the practice of landscape architecture. See
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • License: means an authorization granted by the Director to practice landscape architecture. See
  • Licensed practitioner: means a person licensed under this title to practice medicine, osteopathy, advanced practice registered nursing, dentistry, podiatry, naturopathic medicine, or chiropractic. See
  • Licensed veterinarian: means a person who is validly and currently licensed by the Board to practice veterinary medicine in Vermont. See
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • member municipality: means a town or city that elects to form or join a communications union district under this chapter. See
  • Month: means 30 days and "year" means 365 days. See
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • motor fuel: includes aviation gasoline and shall not include the following:

  • Municipality: shall include a city, town, town school district, incorporated school or fire district or incorporated village, and all other governmental incorporated units. See
  • NMTCB: means the Nuclear Medicine Technologist Certification Board. See
  • Nonresident: shall include any person who does not come under the definition of a resident. See
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Office: means the Office of Professional Regulation. See
  • Ophthalmologist: means a licensed physician who has had special training in the field of ophthalmology. See
  • Optician: is a person who is qualified and licensed under this chapter to interpret and fill prescriptions of ophthalmologists or optometrists for ophthalmic lenses or repair and reproduce previously prepared ophthalmic lenses and frames, prepare and deliver work orders to technicians engaged in grinding lenses and fabricate eyewear, verify the accuracy of ophthalmic lenses, and adjust and disperse lenses, specially fabricated optical devices, frames, and appurtenances. See
  • Optometrist: means a person licensed under chapter 30 of this title. See
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: shall include any natural person, corporation, municipality, the State of Vermont or any department, agency, or subdivision of the State, and any partnership, unincorporated association, or other legal entity. See
  • Person: includes any natural person, corporation, association, co-partnership, company, firm, or other aggregation of individuals. See
  • Person: means a natural person, firm, association, corporation, business trust, partnership, federal agency, state or political subdivision or agency thereof, or a body politic or other entity. See
  • Personal property: All property that is not real property.
  • Practice of landscape architecture: means any service where landscape architectural education, training, experience, and the application of mathematical, physical, and social science principles are applied in consultation, evaluation, planning, and design, including the preparation and filing of drawings, plans, specifications, and other contract documents and the administration of contracts relative to projects principally directed at the functional and aesthetic development, use, or preservation of land that directly affects the health, safety, and welfare of the public. See
  • Practice of radiologic technology: means the practice of:

  • Practice of veterinary medicine: means :

  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Quorum: The number of legislators that must be present to do business.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Registered optician trainee: means a person registered as an optician trainee under this chapter. See
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • road: shall include bridges thereon and their approaches. See
  • School of veterinary medicine: means a college of veterinary medicine approved or accredited by the American Veterinary Medical Association. See
  • seal: shall include an impression of the official seal made upon paper alone or by means of a wafer or wax affixed thereto. See
  • Service of process: The service of writs or summonses to the appropriate party.
  • 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
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Telecommunications: means one or more of the following as defined in chapter 88 of this title:

  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Town: shall include city and wards or precincts therein; "selectboard members" and "board of civil authority" shall extend to and include the mayor and aldermen of cities; "trustees" shall extend to and include bailiffs of incorporated villages; and the laws applicable to the inhabitants and officers of towns shall be applicable to the inhabitants and similar officers of all municipal corporations. See
  • Unauthorized practice: means conduct prohibited by section 2802 of this chapter and not exempted by section 2803 of this chapter. See