Vermont § 3106 - Imposition, rate, and payment of tax
Full text of Vermont Vermont Statutes Online § 3106 — Imposition, rate, and payment of tax, with citation guidance and answers to common questions.
§ 3106. Imposition, rate, and payment of tax
- (a)(1) Except for sales of motor fuels between distributors licensed in this State, which
sales shall be exempt from the taxes and assessments authorized under this section,
unless exempt under the laws of the United States at the time of filing the report
required by section 3108 of this title, each distributor shall pay to the Commissioner: (A) a tax of $0.121 upon each gallon of motor fuel sold by the distributor; and (B) the following assessments:
Source: official Vermont text · Last verified 2026-08-27
Frequently Asked Questions About Vermont § 3106
What does Vermont Statutes Online § 3106 cover?
Section 3106 ("Imposition, rate, and payment of tax") is part of the Vermont Statutes Online, the codified statutory law of Vermont. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Vermont § 3106?
A common citation format is "Vermont Statutes Online § 3106" (Vermont). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Vermont law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Vermont official source linked on this page or consult a licensed Vermont attorney.
How does Vermont § 3106 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Vermont can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Vermont.