Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 7774
Affixing stamps
Official textlegislature.vermont.gov
Each licensed wholesale dealer shall affix or cause to be affixed to each individual package of cigarettes sold or distributed by him or her stamps of the proper denomination as required by section 7771 of this title and in such manner as the Commissioner may specify in regulations issued pursuant to this chapter. The stamps may be affixed by a licensed wholesale dealer at any time before the cigarettes are transferred out of his or her possession. (Amended 1971, No. 73, § 28, eff. April 16, 1971; 1981, No. 31, § 11; 2013, No. 14, § 15.)
Source: view the official text
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- 205-7733 · Repealed. 1981, No. 31, § 18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- 205-7820 · Repealed. 1997, No. 156 (Adj.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