Vermont § 3119 Personal liability

Vermont Statutes

§ 3119 — Personal liability

Vermont § 3119

Title 23Title 23: Motor Vehicles

Ch. 28Chapter 028: Gasoline Tax

This text of Vermont § 3119 (Personal liability) 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, § 3119 (2026).

Text

Any licensee who fails to collect the tax required by this subchapter or to pay it to the Commissioner in the manner required by this subchapter shall be personally and individually liable for the amount of such tax and any interest and penalty assessed thereon pursuant to sections 3110 and 3111 of this title; and if the licensee is a corporation or other entity, the personal liability shall extend and be applicable to any officer or agent of the corporation or entity who as an officer or agent of the same is under a duty to collect the tax and pay it to the Commissioner as required in this subchapter. (Added 1999, No. 154 (Adj. Sess.), § 44.)

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Any licensee who fails to collect the tax required by this subchapter or to pay it to the Commissioner in the manner required by this subchapter shall be personally and individually liable for the amount of such tax and any interest and penalty assessed thereon pursuant to sections 3110 and 3111 of this title; and if the licensee is a corporation or other entity, the personal liability shall extend and be applicable to any officer or agent of the corporation or entity who as an officer or agent of the same is under a duty to collect the tax and pay it to the Commissioner as required in this subchapter. (Added 1999, No. 154 (Adj. Sess.), § 44.)