reglab/housing_qa huggingface dataset:
23 V.S.A. § 3011
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 27 - Diesel Fuel Tax|§ 3011. Bond requirement; amount; failure of security

§ 3011. Bond requirement; amount; failure of security|(a) When the Commissioner deems it necessary to protect the revenues to be obtained under this chapter, he or she may require a user, dealer, or distributor to file with him or her a bond, issued by a surety company authorized to transact business in this State and approved by the Commissioner of Financial Regulation of this State as to solvency and responsibility, in an amount fixed by the Commissioner, but not to exceed the total potential liability of such person, to secure the payment of any tax or penalties or interest due or that may become due from a licensee under this chapter. In the event that the Commissioner determines that such person is to file a bond, he or she shall notify the user, dealer, or distributor by mail of the amount of the bond required. That person shall file a bond within 15 days after the giving of the notice unless within those 15 days he or she shall request in writing sent by mail a hearing before the Commissioner at which the necessity, propriety, and amount of the bond shall be determined by the Commissioner. The Commissioner's determination shall be final and shall be complied with within 15 days after mailing to the user, dealer, or distributor. In lieu of a bond, securities approved by the Commissioner or cash in such amount as he or she may prescribe may be deposited, which shall be kept in the custody of the State Treasurer who may at any time upon instructions from the Commissioner without notice to the depositor apply them to any tax or interest or penalties due, and for that purpose the securities may be sold by him or her at public or private sale without notice to the depositor thereof.(b) The total amount of the bond required of a licensee may be fixed by the Commissioner and may be increased or decreased by him or her at any time subject to the limitations imposed by this section.(c) If the liability upon a bond filed by a licensee with the Commissioner becomes discharged or reduced, whether by judgment rendered, payment made, or otherwise, or if in the opinion of the Commissioner any surety on a bond has become unsatisfactory or unacceptable, the Commissioner shall require the licensee to file a new bond with satisfactory sureties in the same amount and, upon failure to do so, the Commissioner shall forthwith revoke the license.(d) If a licensee fails or refuses to increase the amount of a bond or file a bond as required by the Commissioner within 15 days after notice mailed to him or her, his or her license shall be revoked forthwith. (Added 1981, No. 172 (Adj. Sess.), § 1; amended 1989, No. 225 (Adj. Sess.), § 25; 1995, No. 180 (Adj. Sess.), § 38; 2019, No. 149 (Adj. Sess.), § 17, eff. July 13, 2020.)
23 V.S.A. § 3012
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 27 - Diesel Fuel Tax|§ 3012. Discharge of surety

§ 3012. Discharge of surety|Any surety on a bond furnished by a licensee shall be discharged from any liability to the State accruing on the bond after expiration of 60 days from the date the surety filed by mail with the Commissioner a written request to be released and discharged, but the surety shall not be released or discharged from liability already accrued or that shall accrue before the expiration of the 60-day period. The Commissioner, upon receipt of such a request, shall promptly notify by mail the licensee who furnished the bond. Unless the licensee, prior to the expiration of the 60-day period, files a new bond satisfactory to the Commissioner, the Commissioner shall revoke his or her license. (Added 1981, No. 172 (Adj. Sess.), § 1; amended 2019, No. 149 (Adj. Sess.), § 17, eff. July 13, 2020.)
23 V.S.A. § 3013
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 27 - Diesel Fuel Tax|§ 3013. Records; sales invoice; inspection

§ 3013. Records; sales invoice; inspection|(a) Each licensed user under this chapter shall keep and retain for a period of not less than three years such records as may be prescribed by the Commissioner that are reasonably necessary to substantiate the reports required by section 3014 of this title.(b) Each sale or delivery of fuel by a dealer to a user shall be recorded on demand by the user upon a preprinted, serially numbered invoice approved in form and content by the Commissioner and delivered to the user by mail. The sales invoice shall constitute a receipt for the amount of tax collected by the dealer upon payment by the user. Copies of the sales invoices shall be retained by the user and the dealer for not less than three years. For the purposes of claiming a tax credit or refund under sections 3015 and 3020 of this title, a user with the approval of the Commissioner may submit as a receipt a record of purchases made upon which the tax was paid at the time of purchase; provided, however, that the supporting documents are available for audit purposes in readily accessible form or on readable microfilm.(c) The Commissioner or his or her agents may examine the books and records of any distributor, dealer, or user during the usual business hours of the day to verify the truth and accuracy of any statement, report, or return or to determine if the tax imposed by this chapter has been paid. If the books and records of a nonresident licensee are not available for examination in this State, the Commissioner may request him or her to furnish at his or her office in Montpelier such books and records he or she reasonably requires. If such licensee shall be unable or unwilling to comply with the request, the Commissioner is authorized to charge him or her a reasonable per diem fee and expenses for the auditor making such examination out of state, which shall be payable within 30 days of the mailing of a bill by the Commissioner.(d) The Commissioner may enter into agreements with officials of other states, the District of Columbia, and Canadian provinces for the cooperative examination of licensee reports, returns, books, and records, and for the collection of fees and penalties. In performing such duties, officials of other states, the District of Columbia, and Canadian provinces shall be deemed authorized agents of the Commissioner for such purposes. The Commissioner may provide information about the receipt, storage, delivery, sale, use, or other disposition of fuel by any licensee to officials in other states, the District of Columbia, and Canadian provinces who administer fuel tax laws, provided such officials may furnish similar information to the Commissioner. (Added 1981, No. 172 (Adj. Sess.), § 1; amended 1983, No. 44, § 1, eff. April 21, 1983; 1989, No. 182 (Adj. Sess.), § 4, eff. May 16, 1990; 2019, No. 149 (Adj. Sess.), § 17, eff. July 13, 2020.)
23 V.S.A. § 3014
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 27 - Diesel Fuel Tax|§ 3014. Reports; exceptions

§ 3014. Reports; exceptions|(a) Every distributor or dealer, on or before the 25th day of each month, shall file by mail with the Commissioner on forms prescribed by him or her a report for the preceding month that shall include the number of gallons of fuel sold or delivered. A distributor's report shall also include the identity of the person to whom the fuel was sold or delivered, the amount of the tax collected and by whom, and the monthly total of fuel sold or delivered. The report shall be filed even though no fuel was sold or delivered.(b) Every licensed user shall file by mail a report with the Commissioner on forms prescribed or in a form approved by him or her that shall include the number of gallons of fuel used in Vermont by motor vehicles owned or operated by him or her. All users shall file on a quarterly basis on or before April 30 for the calendar quarter ending March 31, on or before July 31 for the calendar quarter ending June 30, on or before October 31 for the calendar quarter ending September 30, and on or before January 31 for the calendar quarter ending December 31. The report shall be filed even though no motor fuel was used or delivered.(c) Any user whose sole use of fuel is for the propulsion of a pleasure car or motor truck registered for not more than 26,001 pounds is exempt from filing the report.(d) If the Commissioner deems it necessary in order to ensure payment of the tax, or to facilitate the administration of this chapter, the Commissioner may require reports and payment of tax to be made for other than and in addition to quarterly periods. A user may apply to the Commissioner for approval to file reports and pay taxes on a more frequent basis.(e) The Commissioner may exempt a dealer from the monthly report requirement if the dealer holds a valid license and annually certifies that the dealer purchases all fuel sold or delivered from a licensed distributor and pays the tax on such fuel to the distributor. A dealer so exempted shall retain and make available for inspection by the Commissioner or designated agents such records as may be required to substantiate the certification, including pump meter readings and delivery invoices. (Added 1981, No. 172 (Adj. Sess.), § 1; amended 1983, No. 44, §§ 2, 3, 6, 8; 1987, No. 98, § 1, eff. Jan. 1, 1988; 1987, No. 111, § 1; 1987, No. 241 (Adj. Sess.), § 6; 1989, No. 84, § 6; 1995, No. 47, § 14, eff. April 20, 1995; 1999, No. 154 (Adj. Sess.), § 4; 2013, No. 189 (Adj. Sess.), § 20; 2019, No. 131 (Adj. Sess.), § 221; 2019, No. 149 (Adj. Sess.), § 17, eff. July 13, 2020.)
23 V.S.A. § 3016
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 27 - Diesel Fuel Tax|§ 3016. Additional assessment; time limit

§ 3016. Additional assessment; time limit|(a) If the Commissioner is not satisfied that the report filed or the amount of tax paid by a taxpayer is accurate, after investigating and finding such inaccuracy, he or she may make an additional assessment of taxes due from the taxpayer based upon his or her investigation. In estimating the tax due from a licensed user, fuel consumption shall be computed at the rate of 10 miles per gallon for vehicles registered up to and including 10,000 pounds and at four miles per gallon for all vehicles registered over 10,000 pounds for any unreported Vermont mileage in excess of four percent of the operator's total Vermont mileage. Any tax assessed for mileage up to four percent of the operator's total Vermont mileage shall be assessed based on the operator's fuel consumption average for his or her entire fleet. A penalty equal to 10 percent and interest at the rate of one and one-half percent per month shall be payable on the additional assessment, with interest computed from the date the tax payment was due. The Commissioner shall give notice by mail to the taxpayer of the additional assessment, penalty, and interest and shall designate the error or reason for the assessment. Payment shall be due within 30 days of the date of mailing the notice. The Commissioner may, in his or her discretion, waive all or any part of the penalty.(b) When no report or payment of tax has been made as required by sections 3014 and 3015 of this title, or when a willfully false or fraudulent report has been filed, the tax may be assessed at any time; in all other cases, no assessment of additional tax, and the mailing of notice, shall be made after the expiration of three years from the date of filing a report. (Added 1981, No. 172 (Adj. Sess.), § 1; amended 1985, No. 58, § 3, eff. May 16, 1985; 1987, No. 111, § 3; 1987, No. 241 (Adj. Sess.), § 7; 1999, No. 154 (Adj. Sess.), § 6.)
23 V.S.A. § 3017
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 27 - Diesel Fuel Tax|§ 3017. Failure to file a report or pay the tax when due; penalty

§ 3017. Failure to file a report or pay the tax when due; penalty|(a) Any person who fails to file a report when due shall pay a fee of $10.00 as partial compensation for the added administrative costs.(b) In addition to the fee prescribed in subsection (a) of this section, any person who fails to pay any tax when due, except a tax assessed pursuant to sections 3016 and 3018 of this title, shall pay in addition to the tax interest calculated at one and one-half percent per month on the tax from the due date, until paid. In addition, if the taxpayer fails to pay the tax liability in full within 30 days, a penalty equal to five percent of the outstanding tax liability for each month or portion thereof shall be paid; provided, however, that in no event shall the amount of the penalty imposed hereunder exceed 25 percent of the tax liability unpaid on the prescribed date of payment. The Commissioner may remit all or any part of the penalty if he or she is satisfied that the delay was excusable. (Added 1981, No. 172 (Adj. Sess.), § 1.)
23 V.S.A. § 3018
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 27 - Diesel Fuel Tax|§ 3018. Neglect or refusal to file a report; estimate of tax by Commissioner; penalty and interest

§ 3018. Neglect or refusal to file a report; estimate of tax by Commissioner; penalty and interest|If any person neglects or refuses to file any report required by this chapter, the Commissioner shall make an estimate of the tax due, based upon information available to the Commissioner, for the period for which that person failed to make the report and shall assess the tax due from the licensee, adding to the amount thus determined a penalty of 50 percent. In estimating the tax due from a licensed user, fuel consumption shall be computed at the rate of 10 miles per gallon for vehicles registered up to 10,000 pounds and four miles per gallon for those vehicles registered over 10,000 pounds. The assessment shall bear interest at the rate of one and one-half percent per month from the date the tax payment was due until paid. The Commissioner shall give the licensee notice by mail of the assessment and payment shall be due within 15 days of the date of the mailing of the notice. (Added 1981, No. 172 (Adj. Sess.), § 1; amended 1985, No. 58, § 4, eff. May 16, 1985; 1987, No. 111, § 4; 1987, No. 241 (Adj. Sess.), § 8.)
23 V.S.A. § 3019
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 27 - Diesel Fuel Tax|§ 3019. Assessment; hearing permitted

§ 3019. Assessment; hearing permitted|Any person against whom assessment is made pursuant to section 3016 or 3018 of this title may appear in person or by counsel in the office of the Commissioner within 15 days after the mailing to him or her of notice of the assessment then and there to show cause why the assessment is in error or to present any other facts or testimony that would bear on the amount of the assessment or the manner in which it was made. The hearing may be continued from time to time. If the person or his or her agent does not appear within the 15 days, the assessment shall become final. (Added 1981, No. 172 (Adj. Sess.), § 1; amended 1987, No. 111, § 5.)
23 V.S.A. § 3020
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 27 - Diesel Fuel Tax|§ 3020. Credits and refunds

§ 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 V.S.A. 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.)
23 V.S.A. § 3022
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 27 - Diesel Fuel Tax|§ 3022. Proceedings to recover tax

§ 3022. Proceedings to recover tax|(a) Whenever any person fails to pay any tax, penalty, or interest, the Attorney General shall, upon the request of the Commissioner, enforce the payment on behalf of the State in any court of the State or of any other state of the United States or of any province of Canada.(b) The remedy for the collection of taxes provided by 32 V.S.A. § 9811(b) shall be available to the Commissioner as an additional or alternate remedy and the Commissioner may issue a warrant directed to an enforcement officer who may exercise throughout the State the same powers granted to a sheriff in his or her county.(c) The Commissioner is authorized to contract with private collection agencies for collection of tax penalties and interest imposed on persons who have failed to pay after reasonable notification of the debt. The Commissioner may agree to pay collection agencies a fixed rate for services rendered or a percentage of the amount actually collected by the agencies and remitted to the State. Notwithstanding 32 V.S.A. § 502, the Commissioner may charge against the collections an agreed-upon fixed rate or percentage of collections. (Added 1981, No. 172 (Adj. Sess.), § 1; amended 1987, No. 111, § 6.)
23 V.S.A. § 3023
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 27 - Diesel Fuel Tax|§ 3023. Review of Commissioner's decision

§ 3023. Review of Commissioner's decision|(a) Any aggrieved licensed user or taxpayer may have any decision, order, or finding of the Commissioner made under this chapter reviewed under Rule 75 of the Vermont Rules of Civil Procedure. Such review shall be to the Washington Superior Court or, in the discretion of the appellant, to the Superior Court in the county where the licensed person has his or her principal place of business or residence. The hearing on the review shall be de novo.(b) The appeal provided by this section shall be the exclusive remedy available to any licensed user or taxpayer for review of a decision of the Commissioner. (Added 1981, No. 172 (Adj. Sess.), § 1; amended 1985, No. 58, § 6.)
23 V.S.A. § 3024
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 27 - Diesel Fuel Tax|§ 3024. Penalties

§ 3024. Penalties|(a) Any person under this chapter who shall willfully: fail or refuse to pay the tax imposed or engage in any activity for which a license is required without having procured and maintained such license; fail to make any of the reports required; make any false statement in any application, report, or statement required; refuse to permit the Commissioner or any deputy to make the examination as provided by subsection 3013(c) of this title; fail to keep proper records of quantities of fuel received, sold, used, or delivered in this State as required; make any false statement on any delivery ticket or invoice as to the quantity of fuel delivered, sold, or used; make any false statement in connection with a report or an application for the refund of any monies or taxes; or engage in any act or activity with the intent to evade payment to or prevent collection by the State of the tax imposed shall be, in addition to any other prescribed penalties, guilty of a misdemeanor punishable by a fine of not more than $5,000.00 or imprisonment for not more than one year, or both.(b) It shall be unlawful for any person:  (1) to operate a motor vehicle subject to the provisions of this chapter upon any public highway in the State without first obtaining the diesel fuel user's license and marker required under section 3007 of this title or to so operate without displaying the marker or to so operate without having in the vehicle the license issued under section 3007 or a permit issued under section 3010 of this title; (2) to violate any regulation issued by the Commissioner pursuant to the authority granted hereunder; or (3) to operate a motor truck without maintaining the record required by section 3025 of this title.   (c) Any person who violates any provision of subsection (b) of this section shall be fined not more than $2,000.00 or not less than $500.00. Such penalty shall be in addition to the penalty imposed by any other section of this chapter. (Added 1981, No. 172 (Adj. Sess.), § 1; amended 1983, No. 44, § 10, eff. April 21, 1983; 1985, No. 58, § 7; 2015, No. 47, § 45; 2019, No. 131 (Adj. Sess.), § 225.)
23 V.S.A. § 3025
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 27 - Diesel Fuel Tax|§ 3025. Records required

§ 3025. Records required|(a) The user of a motor truck with a gross weight or registered weight of 26,001 pounds or more shall maintain a daily record of total miles traveled and miles traveled within the State.(b) Such records shall be retained by the user for a period of not less than four years and shall be available for inspection by the Commissioner or designated agents or enforcement officers. (Added 1981, No. 172 (Adj. Sess.), § 1; amended 1983, No. 44, § 5, eff. April 21, 1983; 1999, No. 154 (Adj. Sess.), § 8; 2019, No. 131 (Adj. Sess.), § 226.)
23 V.S.A. § 3026
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 27 - Diesel Fuel Tax|§ 3026. Reports by railroads

§ 3026. Reports by railroads|(a) Every person or corporation operating a railroad in the State shall file by mail a report with the Commissioner on forms prescribed by him or her, which shall include the number of gallons of fuel used in Vermont by railroad trains owned or operated by them on a quarterly basis on or before October 31 for the calendar quarter ending September 30, on or before January 31 for the calendar quarter ending December 31, on or before April 30 for the calendar quarter ending March 31, and on or before July 31 for the calendar quarter ending June 30.(b) Each report required under this section shall be accompanied by a remittance payable to the Agency of Transportation for an amount computed by multiplying the number of gallons of fuel indicated on the report at the rate per gallon for railroad fuel indicated in section 3003 of this title. (Added 1981, No. 172 (Adj. Sess.), § 1; amended 1987, No. 241 (Adj. Sess.), § 9; 2019, No. 149 (Adj. Sess.), § 17, eff. July 13, 2020.)
23 V.S.A. § 3027
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 27 - Diesel Fuel Tax|§ 3027. Civil penalty

§ 3027. Civil penalty|In addition to any other penalty imposed for violation of this chapter, a civil penalty of $1,000.00 shall be imposed upon a purchaser or user for each instance in which the purchaser or user uses untaxed fuel to propel a motor vehicle upon the highways of the State. (Added 1985, No. 147 (Adj. Sess.), § 2; amended 1999, No. 154 (Adj. Sess.), § 9; 2019, No. 131 (Adj. Sess.), § 227.)