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Vermont Statutes Annotated — Title 32 (Taxation and Finance)

32 V.S.A. § 7819

Refunds

Official textlegislature.vermont.gov

Whenever any tobacco products upon which the tax has been paid have been sold and shipped into another state for sale or use there, or have become unfit for use and consumption or unsalable, or have been destroyed, the licensed wholesale dealer shall be entitled to a refund of the actual amount of tax paid with respect thereto. If the Commissioner is satisfied that any licensed wholesale dealer is entitled to a refund, he or she shall so certify to the Commissioner of Finance and Management who shall issue his or her warrant in favor of the licensed wholesale dealer entitled to receive such refund. (

Last amended: Added 1959, No. 231, § 7; amended 1983, No. 195 (Adj. Sess.), § 5(b); 2015, No. 57, § 81, 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  5. 205-7733 · Repealed. 1981, No. 31, § 18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  35. 205-7820 · Repealed. 1997, No. 156 (Adj.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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