Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 7775
Retail dealers
Official textlegislature.vermont.gov
Within 24 hours after coming into possession of any cigarettes not bearing proper stamps evidencing payment of the tax imposed by this chapter and before selling the same, each retail dealer shall affix or cause to be affixed stamps of the proper denomination to each individual package of cigarettes as required by section 7771 of this title and in such manner as the Commissioner may specify in regulations issued pursuant to this chapter. (Amended 2015, No. 57, § 77, eff. June 11, 2015.)
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- 205-7733 · Repealed. 1981, No. 31, § 18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- 205-7820 · Repealed. 1997, No. 156 (Adj.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