§ 3021. General powers of Commissioner

(a) The Commissioner shall have the authority to administer and enforce the provisions of this chapter.

(b) In addition to the powers specifically granted to the Commissioner in this chapter, he or she may:

(1) Make, amend, and repeal rules under 3 Vt. Stat. Ann. chapter 25 as limited by this chapter and prescribe forms appropriate to the purposes of this chapter.

(2) Delegate to any officer or employee in his or her Department powers he or she may deem necessary to carry out efficiently the provisions of this chapter, and the person or persons to whom the power has been delegated shall possess and may exercise all of the power and perform all of the duties conferred and imposed upon the Commissioner.

(3) With the approval of the Governor and Secretary, enter into agreement with other states, the District of Columbia, and Canadian provinces, providing for the reciprocal enforcement of the fuel use tax laws imposed by the states or provinces entering into such an agreement, which agreement may empower the duly authorized officer of any contracting state or province, which extends like authority to officers or employees of this State, to sue for the collection of that state’s or province’s fuel use taxes in the courts of this State. The agreement is allowed to conflict with sections 3007, 3009, and 3014 through 3019 of this title and the agreement shall govern licensees covered by the agreement.

(4) Hold hearings, cause depositions to be taken, administer oaths, and examine under oath any person relating to his or her business or relating to any matter under this chapter. This chapter shall also apply to any person who the Commissioner has reason to believe is liable for the payment of a tax.

(5) Compel the attendance of witnesses and order the production of any relevant books, records, papers, vouchers, accounts, or other documents of any person the Commissioner has reason to believe is liable for the payment of a tax or of any person believed to have information pertinent to any matter under investigation by the Commissioner at any hearing held under this chapter. The fees for travel and attendance of witnesses summoned or used by the Commissioner and fees for officers shall be the same as for witnesses and officers before a court and shall be paid by the State upon presentation of proper bills of cost to the Commissioner of Finance and Management, but no fees or expenses shall be payable to a witness charged with a use tax liability.

(c) Any examination under oath conducted by the Commissioner may, in his or her discretion, be reduced to writing and willful false testimony shall be deemed perjury and be punishable as such.

(d) Any Superior judge upon application of the Commissioner may compel the attendance of witnesses, the giving of testimony, and the production of any books, records, papers, vouchers, accounts, or documents before the Commissioner in the same manner, to the same extent, and subject to the same penalties as if before a Superior Court.

(e) When under the laws of any other state, any taxes, fines, penalties, licenses, fees, deposits, or other obligations or prohibitions, additional to any imposed by this State upon any class of private or public motor vehicles not registered in such state are imposed upon any class of private or public motor vehicles in this State and their owners and operators traveling upon the public highways of such state, the same or similar taxes, fines, penalties, licenses, fees, deposits, or other obligations or prohibitions may be imposed upon all similar classes of private or public motor vehicles registered in such state and traveling upon the public highways of this State so long as such laws shall remain in force. The Commissioner shall determine the method of reciprocity.

(f) In the event of a natural disaster that causes or may cause substantial damage or injury to persons or property, the Commissioner may waive the licensing requirements of sections 415 and 3007 of this title for emergency response units. (Added 1981, No. 172 (Adj. Sess.), § 1; amended 1983, No. 74, §§ 5, 6, eff. April 28, 1983; 1983, No. 195 (Adj. Sess.), § 5(b); 1987, No. 112, § 7; 2009, No. 154 (Adj. Sess.), § 162; 2019, No. 131 (Adj. Sess.), §§ 223, 224.)