§ 3015 — Computation and payment of tax

Each report required under section 3014 of this title from licensed distributors, dealers, or users shall be accompanied by evidence of an electronic funds transfer payment or a remittance payable to the Department of Motor Vehicles for the amount of tax due, which shall be computed and transmitted in the following manner:
(1) The distributor’s tax shall be determined by multiplying the number of gallons of fuel sold or delivered into the bulk tanks of dealers or users by the rate per gallon stated in section 3003 of this title.
(2) Except as provided in subdivision 3002(9) of this title, the user’s tax shall be determined by multiplying the number of gallons of fuels used in Vermont in motor vehicles operated by the user at the rate per gallon stated in section 3003 for vehicles weighing or registered for 26,001 pounds or more. The taxable gallonage shall be computed on the basis of miles traveled within the State as compared to total miles traveled, with the actual method of computation prescribed by the Commissioner. A distributor may use as the measure of the tax so levied and assessed the gross quantity of fuel purchased, imported, produced, refined, manufactured, and compounded by the distributor, instead of the quantity sold, distributed, or used. From this amount of tax due, there shall be deducted the tax on fuel purchased in this State on which the tax has been previously paid by the user, provided the tax-paid purchases are supported by copies of the sales invoices showing the amount of tax paid. Such copies shall be retained by the taxpayer for a period of not less than three years and shall be available for inspection by the Commissioner or his or her designated agents. If the computation shows additional tax to be due, it shall be remitted with the report filed under section 3014 of this title.
(3)(A) Distributors and dealers filing a report required under subsection 3014(a) of this title shall transmit payment of taxes due to the Department of Motor Vehicles by means of an electronic funds transfer.
(B) Users filing a report required under subsection 3014(b) of this title shall transmit payment of taxes due to the Department of Motor Vehicles by means of an electronic funds transfer payment or by a remittance through the U.S. mail. If a remittance is sent through the U.S. mail properly addressed to the Department of Motor Vehicles, it shall be deemed received on the date shown by the postmark on the envelope containing the report only for purposes of avoiding penalty and interest. In the event a mailing date is affixed to the envelope by a machine owned or under the control of the person submitting the report and the U.S. Post Office has corrected or changed the date stamped thereon by causing the official U.S. Post Office postmark to also be imprinted on the envelope, the date shown by the official Post Office postmark shall be the accepted date if different from the original postmark.
(4) All taxes, interest, user license fees, and penalties collected by the Department of Motor Vehicles under this chapter shall be paid immediately to the State Treasurer and credited to the Transportation Fund.
(5) Notwithstanding subdivision (4) of this section, the one cent per gallon fee imposed by this chapter shall be deposited into the Petroleum Cleanup Fund established by 10 V.S.A. § 1941. These fees shall be deemed the petroleum distributor licensing fee established by 10 V.S.A. § 1942. (Added 1981, No. 172 (Adj. Sess.), § 1; amended 1983, No. 44, § 7, eff. April 21, 1983; 1987, No. 111, § 2; 1987, No. 282 (Adj. Sess.), § 18; 1989, No. 51, § 3, eff. April 1, 1989; 1989, No. 51, § 4, eff. April 1, 1990; 1991, No. 165 (Adj. Sess.), § 8; 1999, No. 154 (Adj. Sess.), § 5; 2015, No. 159 (Adj. Sess.), § 2, eff. June 1, 2016; 2015, No. 159 (Adj. Sess.), § 2a, eff. June 1, 2017; 2017, No. 206 (Adj. Sess.), § 9, eff. July 1, 2019; 2017, No. 206 (Adj. Sess.), § 10, eff. July 1, 2020; 2019, No. 131 (Adj. Sess.), § 222; 2023, No. 85 (Adj. Sess.), § 308, eff. July 1, 2024.)