32 V.S.A. § 10104 — Duties of Secretary and Commissioner

(a) On or before the last day of the month following each calendar quarter, the Secretary
shall calculate the amount of tax due under this chapter based on information required
to be reported on a manifest or other report during that calendar quarter and shall
supply the Commissioner with the name, address, and amount of tax owed by each person
required to pay tax for that quarter.
(b) If the Secretary finds that any person has failed to report in full the description,
volume, or destination of hazardous waste required to be reported on a manifest or
other report, the Secretary may determine the person’s liability for the tax imposed
by this chapter based on any information available and shall supply the Commissioner
with such information on or before the last day of the month following the calendar
quarter in which such determination is made.
(c) Upon receipt of the information supplied by the Secretary, the Commissioner shall
bill each person required to pay tax. The tax assessed under this chapter shall be
payable upon receipt of a bill from the Commissioner. (