reglab/housing_qa huggingface dataset:
23 V.S.A. § 3028
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 27 - Diesel Fuel Tax|§ 3028. Bulk sales; transferee liability

§ 3028. Bulk sales; transferee liability|(a) Whenever a licensee (transferor) required to collect and remit the tax required by this chapter shall make any sale, transfer, lease, or assignment (transfer) in bulk of any part or the whole of the assets of a business, otherwise than in the ordinary course of the business, the purchaser, transferee, lessee, or assignee (transferee) shall, at least 10 days before taking possession of the subject of the transfer or before payment therefor if earlier, notify the Commissioner in writing by mail of the proposed transfer and of the price and date thereof; and whether or not the transferor has represented to, or has informed the transferee that the transferor owes any tax, interest, or penalties required by this chapter and whether or not the transferee has knowledge that such taxes, interest, or penalties are owed, and whether any taxes, interest, or penalties are in fact owed.(b) Whenever the transferee shall fail to give notice to the Commissioner as required by subsection (a) of this section, or whenever the Commissioner shall inform the transferee that a possible claim for tax, interest, or penalty exists, any sums of money, property, or choses in action, or other consideration, that the transferee is required to transfer over to or for the transferor shall be subject to a first priority right and lien for any taxes, interest, or penalty theretofore or thereafter determined to be due from the transferor to the State, and the transferee is forbidden to transfer the consideration to or for the transferor to the extent of the amount of the State's claim.(c) For failure to comply with this section, the transferee shall be personally liable to the State for the amount of the State's claim theretofore or thereafter determined to be due to the State from the transferor and the liability may be assessed and enforced against the transferee in the same manner as provided for by this chapter against the transferor. (Added 1999, No. 154 (Adj. Sess.), § 36; amended 2019, No. 149 (Adj. Sess.), § 17, eff. July 13, 2020.)
23 V.S.A. § 3029
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 27 - Diesel Fuel Tax|§ 3029. Personal liability

§ 3029. Personal liability|Any licensee who fails to collect the tax required by this chapter or to pay it to the Commissioner in the manner required by this chapter shall be personally and individually liable for the amount of such tax and any interest and penalty assessed thereon pursuant to sections 3017 and 3018 of this title; and if the licensee is a corporation or other entity, the personal liability shall extend and be applicable to any officer or agent of the corporation or entity who as an officer or agent of the same is under a duty to collect the tax and pay it to the Commissioner as required in this chapter. (Added 1999, No. 154 (Adj. Sess.), § 37.)
23 V.S.A. § 3030
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 27 - Diesel Fuel Tax|§ 3030. Tax liability as property lien; discharge and foreclosure

§ 3030. Tax liability as property lien; discharge and foreclosure|(a) If any licensee required to pay the tax under this chapter neglects or refuses to pay the same after demand is made by the Commissioner, the amount, together with all penalties and interest provided for in this chapter and together with any additional costs that may accrue, shall be a lien in favor of the State upon all property and rights to property, whether real or personal, belonging to such licensee. Such lien shall arise at the time demand is made by the Commissioner and shall continue until the liability for such sum with interest and costs is satisfied or becomes unenforceable. Such lien shall have the same force and effect as the lien provided for in 32 V.S.A. § 5895, and notice of such lien shall be recorded as provided for in 32 V.S.A. § 5895.(b) Release and foreclosure of the lien shall be as provided in 32 V.S.A. § 5895(b) and (c).(c) This section shall also apply to any officer or agent found personally liable pursuant to section 3029 of this title. (Added 1999, No. 154 (Adj. Sess.), § 38; amended 2019, No. 131 (Adj. Sess.), § 228.)
23 V.S.A. § 3031
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 27 - Diesel Fuel Tax|§ 3031. Lien fees

§ 3031. Lien fees|Notwithstanding 32 V.S.A. § 502, the Commissioner may charge against any collection of liability any related lien filing fees specified in 32 V.S.A. § 1671(a)(6) or § 1671(c) paid by the Commissioner. Fees collected under this section shall be credited to a special fund established and managed pursuant to 32 V.S.A. chapter 7, subchapter 5, and shall be available as payment for the fees of the clerk of the municipality. (Added 1999, No. 154 (Adj. Sess.), § 40.)
23 V.S.A. § 3101
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 28 - Gasoline Tax|§ 3101. Definitions; scope

§ 3101. Definitions; scope|(a) As used in this chapter:  (1) "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. When a person receives motor fuel in circumstances that preclude the collection of the tax from the distributor by reason of the provisions of the Constitution and laws of the United States, and thereafter sells or uses the motor fuel in the State in a manner and under circumstances as may subject the sale to the taxing power of the State, the person shall be considered a distributor and shall make the same reports, pay the same taxes, and be subject to all provisions of this subchapter relating to distributors of motor fuel. (2) "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. (3) "Motor vehicle" means any self-propelled vehicle using motor fuel on the public highways and registered or required to be registered for operation on these highways. (4) "Mail," "mails," "mailing," and "mailed" mean any method of delivery authorized by the Commissioner, which shall include by hand, U.S. mail, and electronic transmission.   (b) As used in this subchapter:  (1) "Gasoline or other motor fuel" or "motor fuel" includes aviation gasoline and shall not include the following:  (A) kerosene; (B) clear or undyed diesel "fuel" as defined in section 3002 of this title; (C) "railroad fuel" as defined in section 3002 of this title; (D) aircraft jet fuel; or (E) natural gas in any form.    (c) Except for "railroad fuel" taxed under section 3003 of this title, the taxation or exemption from taxation of dyed diesel fuel is not addressed under this title. (Added 1985, No. 207 (Adj. Sess.), § 1; amended 1989, No. 46, § 3; 2011, No. 153 (Adj. Sess.), § 44, eff. July 1, 2013; 2017, No. 75, § 16; 2017, No. 158 (Adj. Sess.), § 33, eff. Jan. 1, 2019; 2019, No. 149 (Adj. Sess.), § 18, eff. July 13, 2020.)
23 V.S.A. § 3103
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 28 - Gasoline Tax|§ 3103. Discontinuance, revocation, and reinstatement of licenses

§ 3103. Discontinuance, revocation, and reinstatement of licenses|(a) When any person ceases to be a licensee by reason of a discontinuance, sale, or transfer of his or her business at any location, he or she shall notify the Commissioner in writing by mail at the time the discontinuance, sale, or transfer takes effect. The notice shall give the date of discontinuance and, in the event of a sale or transfer of the business, the name and address of the purchaser or transferee. All taxes, interest, and penalties not yet due and payable under the provisions of this chapter shall be due and payable, notwithstanding those provisions, concurrently with the discontinuance, sale, or transfer. The licensee shall mail a report and simultaneously pay all taxes, interest, penalties, and other expenses due by him or her and surrender to the Commissioner the license certificate issued to him or her together with all duplicates and copies. Until the notice has been mailed to the Commissioner by a licensee, the seller and his or her surety shall be liable for the taxes, interest, penalties, and other expenses accruing against the transferee, but only to the extent of the value of the property transferred.(b) The Commissioner may suspend or revoke the license, the right to operate any vehicle, and any registrations of a person who fails to comply with any provision of this chapter or any rule adopted pursuant to this chapter. The suspension or revocation shall be effective upon not less than 15 days' notice unless within those 15 days the licensee mails a written request for a hearing to show cause why the suspension or revocation should not become effective.(c) The Commissioner may reinstate a suspended license or issue a new license at any time upon satisfaction by the licensee of the delinquency for which the license was revoked. (Added 1985, No. 207 (Adj. Sess.), § 1; amended 2019, No. 149 (Adj. Sess.), § 18, eff. July 13, 2020.)
23 V.S.A. § 3104
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 28 - Gasoline Tax|§ 3104. Calibration of tank vehicles

§ 3104. Calibration of tank vehicles|A distributor shall cause all tank vehicles used by him or her in the delivery of motor fuel to be calibrated under the supervision of the Secretary of Agriculture, Food and Markets and under rules as he or she may prescribe, so as to show the number of gallons of motor fuel contained in these vehicles. The distributor shall make application in writing to the Secretary for calibration stating the number of tank vehicles to be calibrated. (Added 1985, No. 207 (Adj. Sess.), § 1; amended 2021, No. 76, § 6.)
23 V.S.A. § 3106a
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 28 - Gasoline Tax|§ 3106a. Imposition, rate, and payment of license fee

§ 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 V.S.A. chapter 59. (Added 1987, No. 282 (Adj. Sess.), § 5, eff. April 1, 1989.)
23 V.S.A. § 3107
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 28 - Gasoline Tax|§ 3107. Alternative basis for computing tax

§ 3107. Alternative basis for computing tax|A distributor may use as the measure of the tax so levied and assessed the gross quantity of motor fuel purchased, imported, produced, refined, manufactured, and compounded by the distributor, instead of the quantity sold, distributed, or used. (Added 1985, No. 207 (Adj. Sess.), § 1; amended 2015, No. 159 (Adj. Sess.), § 3, eff. June 1, 2016; 2015, No. 159 (Adj. Sess.), § 3a, eff. June 1, 2017.)
23 V.S.A. § 3108
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 28 - Gasoline Tax|§ 3108. Returns

§ 3108. Returns|For the purpose of determining the amount of the tax levied and assessed, by the 25th day of each calendar month, each distributor shall mail to the Commissioner upon a form prepared and furnished by him or her a statement or return under oath or affirmation, showing:  (1) both the number of gallons of motor fuel sold and the number of gallons of motor fuel used by the distributor during the preceding calendar month; (2) separately, both the number of gallons of aviation gasoline sold and the number of gallons of aviation gasoline used by the distributor during the preceding calendar month; and (3) any further information that the Commissioner prescribes. (Added 1985, No. 207 (Adj. Sess.), § 1; amended 1993, No. 140 (Adj. Sess.), § 106, eff. April 15, 1994; 2017, No. 158 (Adj. Sess.), § 33, eff. Jan. 1, 2019; 2019, No. 149 (Adj. Sess.), § 18, eff. July 13, 2020.)
23 V.S.A. § 3109
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 28 - Gasoline Tax|§ 3109. Failure to file a report or pay the tax when due; penalty

§ 3109. 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 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 of a month shall be paid; provided, however, that in no event shall the amount of the penalty imposed 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 1985, No. 207 (Adj. Sess.), § 1.)
23 V.S.A. § 3110
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 28 - Gasoline Tax|§ 3110. Additional assessment; time limit

§ 3110. Additional assessment; time limit|(a) If the Commissioner is not satisfied that the report filed or the amount of tax paid by a distributor is accurate, after investigating and finding such inaccuracy, he or she may make an additional assessment of taxes due from the distributor based upon his or her investigation. 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 distributor of the additional assessment. Payment shall be due within 30 days of the date of mailing the notice.(b) When no report or payment of tax has been made as required by sections 3106 and 3108 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 1985, No. 207 (Adj. Sess.), § 1.)
23 V.S.A. § 3111
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 28 - Gasoline Tax|§ 3111. Neglect or refusal to file a report; estimate of tax by Commissioner; penalty and interest

§ 3111. Neglect or refusal to file a report; estimate of tax by Commissioner; penalty and interest|If a distributor 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 the distributor 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. 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 1985, No. 207 (Adj. Sess.), § 1.)
23 V.S.A. § 3112
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 28 - Gasoline Tax|§ 3112. Assessment; hearing permitted

§ 3112. Assessment; hearing permitted|A distributor against whom assessment is made pursuant to section 3110 or 3111 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. If the distributor or his or her agent does not appear within the 15 days, the assessment shall become final. (Added 1985, No. 207 (Adj. Sess.), § 1.)
23 V.S.A. § 3113
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 28 - Gasoline Tax|§ 3113. Reports of common carriers

§ 3113. Reports of common carriers|The Commissioner, upon his or her written or verbal demand, may require from common carriers within the State reports as to the shipment of motor fuels into the State. (Added 1985, No. 207 (Adj. Sess.), § 1.)
23 V.S.A. § 3114
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 28 - Gasoline Tax|§ 3114. Penalties

§ 3114. Penalties|A person who violates any provision of this subchapter shall be fined not more than $2,000.00 nor less than $500.00. This penalty shall be in addition to the penalty imposed by any other section of this subchapter. (Added 1985, No. 207 (Adj. Sess.), § 1.)
23 V.S.A. § 3115
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 28 - Gasoline Tax|§ 3115. Appeals

§ 3115. Appeals|(a) Any aggrieved person 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. The review shall be to the Washington Superior Court or, in the discretion of the applicant, to the Superior Court in the county where the 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 person for review of a decision of the Commissioner. (Added 1989, No. 46, § 6.)
23 V.S.A. § 3116
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 28 - Gasoline Tax|§ 3116. Proceedings to recover tax

§ 3116. Proceedings to recover tax|(a) Whenever any person fails to pay any tax, penalty, or interest under this title, 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 1999, No. 154 (Adj. Sess.), § 41.)
23 V.S.A. § 3117
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 28 - Gasoline Tax|§ 3117. Bond requirement; amount; failure of security

§ 3117. Bond requirement; amount; failure of security|(a) Notwithstanding any language in section 3102 of this title to the contrary, when the Commissioner deems it necessary to protect the revenues to be obtained under this subchapter, he or she may require a licensee 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 subchapter. In the event that the Commissioner determines that such person is to file a bond, the Commissioner shall give notice to such person to that effect, specifying 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 a hearing before the Commissioner at which the necessity, propriety, and amount of the bond shall be determined by the Commissioner. The determination shall be final and shall be complied with within 15 days after the giving of notice thereof. In lieu of a bond, securities approved by the Commissioner or cash in such amount as the Commissioner 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 the Commissioner 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, such license shall be revoked forthwith. (Added 1999, No. 154 (Adj. Sess.), § 42.)
23 V.S.A. § 3118
2021 Vermont Statutes|Title 23 - Motor Vehicles|Chapter 28 - Gasoline Tax|§ 3118. Bulk sales; transferee liability

§ 3118. Bulk sales; transferee liability|(a) Whenever a licensee (transferor) required to collect and remit the tax required by this subchapter shall make any sale, transfer, lease, or assignment (transfer) in bulk of any part or the whole of the assets of a business, otherwise than in the ordinary course of the business, the purchaser, transferee, lessee, or assignee (transferee) shall, at least 10 days before taking possession of the subject of the transfer or before payment therefor if earlier, notify the Commissioner in writing by mail of the proposed transfer and of the price, and date thereof; and whether or not the transferor has represented to, or has informed the transferee that the transferor owes any tax, interest, or penalties required by this subchapter and whether or not the transferee has knowledge that such taxes, interest, or penalties are owed, and whether any taxes, interest, or penalties are in fact owed.(b) Whenever the transferee shall fail to give notice to the Commissioner as required by subsection (a) of this section, or whenever the Commissioner shall inform the transferee that a possible claim for tax, interest, or penalty exists, any sums of money, property, or choses in action, or other consideration, which the transferee is required to transfer over to or for the transferor shall be subject to a first priority right and lien for any taxes, interest, or penalty theretofore or thereafter determined to be due from the transferor to the State, and the transferee is forbidden to transfer the consideration to or for the transferor to the extent of the amount of the State's claim.(c) For failure to comply with this section, the transferee shall be personally liable to the State for the amount of the State's claim theretofore or thereafter determined to be due to the State from the transferor and the liability may be assessed and enforced against the transferee in the same manner as provided for by this chapter against the transferor. (Added 1999, No. 154 (Adj. Sess.), § 43; amended 2019, No. 149 (Adj. Sess.), § 18, eff. July 13, 2020.)