Vermont § 3018 Neglect or refusal to file a report; estimate of tax by Commissioner; penalty and interest

Vermont Statutes

§ 3018 — Neglect or refusal to file a report; estimate of tax by Commissioner; penalty and interest

Vermont § 3018

Title 23Title 23: Motor Vehicles

Ch. 27Chapter 027: Diesel Fuel Tax

This text of Vermont § 3018 (Neglect or refusal to file a report; estimate of tax by Commissioner; penalty and interest) is published on Counsel Stack Legal Research, covering Vermont primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Vt. Stat. Ann. tit. 23, § 3018 (2026).

Text

If any person neglects or refuses to file any report required by this chapter, the Commissioner shall make an estimate of the tax due, based upon information available to the Commissioner, for the period for which that person failed to make the report and shall assess the tax due from the licensee, adding to the amount thus determined a penalty of 50 percent. In estimating the tax due from a licensed user, fuel consumption shall be computed at the rate of 10 miles per gallon for vehicles registered up to 10,000 pounds and four miles per gallon for those vehicles registered over 10,000 pounds. The assessment shall bear interest at the rate of one and one-half percent per month from the date the tax payment was due until paid. The Commissioner shall give the licensee notice by mail of the as

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If any person neglects or refuses to file any report required by this chapter, the Commissioner shall make an estimate of the tax due, based upon information available to the Commissioner, for the period for which that person failed to make the report and shall assess the tax due from the licensee, adding to the amount thus determined a penalty of 50 percent. In estimating the tax due from a licensed user, fuel consumption shall be computed at the rate of 10 miles per gallon for vehicles registered up to 10,000 pounds and four miles per gallon for those vehicles registered over 10,000 pounds. The assessment shall bear interest at the rate of one and one-half percent per month from the date the tax payment was due until paid. The Commissioner shall give the licensee notice by mail of the assessment and payment shall be due within 15 days after the date of the mailing of the notice. (Added 1981, No. 172 (Adj. Sess.), § 1; amended 1985, No. 58, § 4, eff. May 16, 1985; 1987, No. 111, § 4; 1987, No. 241 (Adj. Sess.), § 8; 2023, No. 85 (Adj. Sess.), § 311, eff. July 1, 2024.)