Vermont Statutes Title 23 Sec. 3107
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Terms Used In Vermont Statutes Title 23 Sec. 3107
- Distributor: means a person who imports or causes to be imported gasoline or other motor fuel for use, distribution, or sale within the State, or any person who produces, refines, manufactures, or compounds gasoline or other motor fuel within the State for use, distribution, or sale. See
- motor fuel: includes aviation gasoline and shall not include the following:
§ 3107. Alternative basis for computing tax
A distributor may use as the measure of the tax so levied and assessed the gross quantity of motor fuel purchased, imported, produced, refined, manufactured, and compounded by the distributor, instead of the quantity sold, distributed, or used. (Added 1985, No. 207 (Adj. Sess.), § 1; amended 2015, No. 159 (Adj. Sess.), § 3, eff. June 1, 2016; 2015, No. 159 (Adj. Sess.), § 3a, eff. June 1, 2017.)