32 V.S.A. § 7785 — Monthly report

Each licensed wholesale dealer shall file with the Commissioner, on or before the
15th day of each month, a report for the calendar month immediately preceding, in
a form prescribed by the Commissioner, showing the amount and source of cigarettes
acquired; the amount of stamps purchased; a list identifying the brand families of
a tobacco product manufacturer, as that term is defined in 33 V.S.A. chapter 19, subchapters
1A and 1B; the total number of cigarettes upon which stamps were affixed or, in the
case of roll-your-own tobacco, the equivalent stick count, as determined by the formula
set forth in 33 V.S.A. chapter 19, subchapter 1A, upon which the applicable tax was
paid; and such other information as the Commissioner may require. (