Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 7701
Administration of chapter
The administration of this chapter is vested in the Commissioner. All forms necessary and proper for the enforcement of this chapter shall be prescribed and furnished by the Commissioner. The Commissioner shall appoint such agents, clerks, stenographers, and other assistants as he or she may deem necessary for effecting the purposes of this chapter, but their salaries shall be fixed by the Commissioner with the approval of the Governor. The Commissioner may require any such agent, clerk, stenographer, or other assistant to execute a bond in such sum as such Commissioner shall determine for the faithful discharge of his or her duties. Any such agent, clerk, stenographer, or other assistant may be removed by the Commissioner. The Commissioner may prescribe regulations and rulings not inconsistent with law to carry into effect the provisions of this chapter, which regulations and rulings, when reasonably designed to carry out the intent and purpose of this chapter, shall be prima facie evidence of its proper interpretation. The Commissioner, from time to time, may publish for distribution such regulations prescribed by him or her and such rulings as he or she shall deem to be of general interest.
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In this chapter (38 sections)
- 205-7701 · Administration of chapter
- 205-7702 · Definitions
- 205-7731 · License required
- 205-7732 · Application for and issuance of license
- 205-7733 · Repealed. 1981, No. 31, § 18
- 205-7734 · Penalties for sales without license
- 205-7735 · Term of licenses
- 205-7736 · Revocation and suspension of licenses
- 205-7737 · Bonding
- 205-7771 · Rate of tax
- 205-7772 · Form and sale of stamps
- 205-7773 · Use and redemption of stamps
- 205-7774 · Affixing stamps
- 205-7775 · Retail dealers
- 205-7776 · Collection of cigarette tax through nonresident licensed…
- 205-7777 · Records required; inspection and examination; assessment of…
- 205-7778 · Unstamped packages—Penalties
- 205-7779 · Seizure
- 205-7780 · Hearing
- 205-7781 · Powers of officer conducting hearings
- 205-7782 · Application for hearing
- 205-7783 · Appeals
- 205-7784 · Counterfeiting stamps
- 205-7785 · Monthly report
- 205-7786 · Gray marketed cigarettes
- 205-7811 · Imposition of tobacco products tax
- 205-7812 · Liability for collection of tax
- 205-7813 · Returns and payment of tax by licensed wholesale dealer
- 205-7814 · Floor stock tax
- 205-7815 · Licensed wholesale dealers
- 205-7816 · Records to be kept; examination
- 205-7817 · Determination of tax on failure to file return
- 205-7818 · Tax as debt to the State
- 205-7819 · Refunds
- 205-7820 · Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1,…
- 205-7821 · Criminal penalties
- 205-7822 · Application of provisions
- 205-7823 · Deposit of revenue