Vermont § 423 - Rules
Full text of Vermont Vermont Statutes Online § 423 — Rules, with citation guidance and answers to common questions.
§ 423. Rules
- (a) The Board of Liquor and Lottery shall adopt rules as it deems necessary for the proper
administration and collection of the tax imposed under section 422 of this title. (b) Notwithstanding subsection (a) of this section, where the spirits and fortified wines
tax liability of a manufacturer or rectifier under section 422 of this title for the immediately preceding full calendar year has been (or would have been in
cases when the business was not operating for the entire year) $1,000.00 or less,
the tax imposed on the manufacturer or rectifier by section 422 of this title shall be due and payable in one annual payment on or before the 25th day of January.
Where the spirits and fortified wines tax liability of a manufacturer or rectifier
under section 422 of this title for the immediately preceding full calendar year has been (or would have been in
cases when the business was not operating for the entire year) more than $1,000.00,
the tax imposed on the manufacturer or rectifier by section 422 of this title shall be due and payable in quarterly installments on or before the 25th day of the
calendar month succeeding the quarter ending the last day of March, June, September,
and December of each year. (Amended 2015, No. 144 (Adj. Sess.), § 9; 2017, No. 73, § 1, eff. June 13, 2017; 2017, No. 83, § 70; 2018, No. 1 (Sp. Sess.), § 70.)
Frequently Asked Questions About Vermont § 423
What does Vermont Statutes Online § 423 cover?
Section 423 ("Rules") 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 § 423?
A common citation format is "Vermont Statutes Online § 423" (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 § 423 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.