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Vermont Statutes Annotated — Title 32 (Taxation and Finance)

32 V.S.A. § 7813

Returns and payment of tax by licensed wholesale dealer

Official textlegislature.vermont.gov

Every licensed wholesale dealer shall, on or before the 15th day of each month, file with the Commissioner a return on forms to be prescribed and furnished by the Commissioner showing the quantity and wholesale price of all tobacco products sold, shipped, or delivered by him or her to any person in the State during the preceding calendar month.
Such returns shall contain such further information as the Commissioner of Taxes may require. Every licensed wholesale dealer shall pay to the Commissioner with the filing of such return the tax on tobacco products for such month imposed under this subchapter.
When the licensed wholesale dealer files the return and pays the tax within the time specified in this section, he or she may deduct therefrom two percent of the tax due. (

Last amended: Added 1959, No. 231, § 7; amended 1967, No. 346 (Adj. Sess.), § 5; 2015, No. 57, § 80, eff. June 11, 2015.)

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In this chapter (38 sections)
  1. 205-7701 · Administration of chapter
  2. 205-7702 · Definitions
  3. 205-7731 · License required
  4. 205-7732 · Application for and issuance of license
  5. 205-7733 · Repealed. 1981, No. 31, § 18
  6. 205-7734 · Penalties for sales without license
  7. 205-7735 · Term of licenses
  8. 205-7736 · Revocation and suspension of licenses
  9. 205-7737 · Bonding
  10. 205-7771 · Rate of tax
  11. 205-7772 · Form and sale of stamps
  12. 205-7773 · Use and redemption of stamps
  13. 205-7774 · Affixing stamps
  14. 205-7775 · Retail dealers
  15. 205-7776 · Collection of cigarette tax through nonresident licensed…
  16. 205-7777 · Records required; inspection and examination; assessment of…
  17. 205-7778 · Unstamped packages—Penalties
  18. 205-7779 · Seizure
  19. 205-7780 · Hearing
  20. 205-7781 · Powers of officer conducting hearings
  21. 205-7782 · Application for hearing
  22. 205-7783 · Appeals
  23. 205-7784 · Counterfeiting stamps
  24. 205-7785 · Monthly report
  25. 205-7786 · Gray marketed cigarettes
  26. 205-7811 · Imposition of tobacco products tax
  27. 205-7812 · Liability for collection of tax
  28. 205-7813 · Returns and payment of tax by licensed wholesale dealer
  29. 205-7814 · Floor stock tax
  30. 205-7815 · Licensed wholesale dealers
  31. 205-7816 · Records to be kept; examination
  32. 205-7817 · Determination of tax on failure to file return
  33. 205-7818 · Tax as debt to the State
  34. 205-7819 · Refunds
  35. 205-7820 · Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1,…
  36. 205-7821 · Criminal penalties
  37. 205-7822 · Application of provisions
  38. 205-7823 · Deposit of revenue
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