Vermont Statutes Title 23 Sec. 3018
Terms Used In Vermont Statutes Title 23 Sec. 3018
- Commissioner: means the Commissioner of Motor Vehicles or any officer or employee of the Department duly authorized by him or her to perform the functions mentioned or described in this chapter. See
- Fuel: means clear diesel fuel that has not been dyed in accordance with 26 U. See
- Month: means 30 days and "year" means 365 days. See
- Person: includes any natural person, corporation, association, co-partnership, company, firm, or other aggregation of individuals. See
- User: means any person who uses fuel to propel a motor vehicle, owned or operated by him or her, upon the highways of this State. See
§ 3018. Neglect or refusal to file a report; estimate of tax by Commissioner; penalty and interest
If any person neglects or refuses to file any report required by this chapter, the Commissioner shall make an estimate of the tax due, based upon information available to the Commissioner, for the period for which that person failed to make the report and shall assess the tax due from the licensee, adding to the amount thus determined a penalty of 50 percent. In estimating the tax due from a licensed user, fuel consumption shall be computed at the rate of 10 miles per gallon for vehicles registered up to 10,000 pounds and four miles per gallon for those vehicles registered over 10,000 pounds. The assessment shall bear interest at the rate of one and one-half percent per month from the date the tax payment was due until paid. The Commissioner shall give the licensee notice by mail of the assessment and payment shall be due within 15 days of the date of the mailing of the notice. (Added 1981, No. 172 (Adj. Sess.), § 1; amended 1985, No. 58, § 4, eff. May 16, 1985; 1987, No. 111, § 4; 1987, No. 241 (Adj. Sess.), § 8.)