Vermont Statutes Title 23 Sec. 3171
Terms Used In Vermont Statutes Title 23 Sec. 3171
- motor fuel: includes aviation gasoline and shall not include the following:
- Motor vehicle: means any self-propelled vehicle using motor fuel on the public highways and registered or required to be registered for operation on these highways. See
- State: when applied to the different parts of the United States may apply to the District of Columbia and any territory and the Commonwealth of Puerto Rico. See
§ 3171. Imposition and rate of reciprocal tax
Whenever under the laws of any other state or province any tax or toll is imposed upon the use of gasoline or other motor fuel by residents of this State for the privilege of operating a motor vehicle upon the highways of such state or province, excepting, however, a tax or toll imposed upon gasoline or other motor fuel purchased within such state or province, a tax computed and applied in the same manner as the tax or toll of such other state or province shall be imposed by this State upon the use of gasoline or other motor fuel by motor vehicles registered in such other state or province so long as the tax or toll imposed by such other state or province shall remain in force. (Added 1985, No. 207 (Adj. Sess.), § 1.)