Vermont § 3014 - Reports; exceptions

§ 3014. Reports; exceptions

• (a) Every distributor or dealer, on or before the 25th day of each month, shall file by
  mail with the Commissioner on forms prescribed by him or her a report for the preceding
  month that shall include the number of gallons of fuel sold or delivered. A distributor’s
  report shall also include the identity of the person to whom the fuel was sold or
  delivered, the amount of the tax collected and by whom, and the monthly total of fuel
  sold or delivered. The report shall be filed even though no fuel was sold or delivered. (b) Every licensed user shall file by mail a report with the Commissioner on forms prescribed
  or in a form approved by him or her that shall include the number of gallons of fuel
  used in Vermont by motor vehicles owned or operated by him or her. All users shall
  file on a quarterly basis on or before April 30 for the calendar quarter ending March
  31, on or before July 31 for the calendar quarter ending June 30, on or before October
  31 for the calendar quarter ending September 30, and on or before January 31 for the
  calendar quarter ending December 31. The report shall be filed even though no motor
  fuel was used or delivered. (c) Any user whose sole use of fuel is for the propulsion of a pleasure car or motor truck
  registered for not more than 26,001 pounds is exempt from filing the report. (d) If the Commissioner deems it necessary in order to ensure payment of the tax, or to
  facilitate the administration of this chapter, the Commissioner may require reports
  and payment of tax to be made for other than and in addition to quarterly periods.
  A user may apply to the Commissioner for approval to file reports and pay taxes on
  a more frequent basis. (e) The Commissioner may exempt a dealer from the monthly report requirement if the dealer
  holds a valid license and annually certifies that the dealer purchases all fuel sold
  or delivered from a licensed distributor and pays the tax on such fuel to the distributor.
  A dealer so exempted shall retain and make available for inspection by the Commissioner
  or designated agents such records as may be required to substantiate the certification,
  including pump meter readings and delivery invoices. (Added 1981, No. 172 (Adj. Sess.), § 1; amended 1983, No. 44, §§ 2, 3, 6, 8; 1987, No. 98, § 1, eff. Jan. 1, 1988; 1987, No. 111, § 1; 1987, No. 241 (Adj. Sess.), § 6; 1989, No. 84, § 6; 1995, No. 47, § 14, eff. April 20, 1995; 1999, No. 154 (Adj. Sess.), § 4; 2013, No. 189 (Adj. Sess.), § 20; 2019, No. 131 (Adj. Sess.), § 221; 2019, No. 149 (Adj. Sess.), § 17, eff. July 13, 2020.)