Terms Used In Vermont Statutes > Title 23 > Chapter 27 - Diesel Fuel Tax

• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
• Calendar quarter: means a period of three consecutive calendar months ending on March 31, June 30, September 30, or December 31, or the equivalent thereof as the Board may by regulation prescribe. See
• child: include an individual's biological child, foster child, adoptive child, stepchild, a child for whom the individual is listed as a parent on the child's birth certificate, a legal ward of the individual, a child of the individual's spouse, or a child that the individual has day-to-day responsibilities to care for and financially support. See
• 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
• Commissioner: means the Commissioner of Labor established by this chapter, or his or her authorized representative. See
• compensation: means the money payments payable to an individual, as provided in this chapter, with respect to his or her unemployment. See
• compensation: means payment in any form except reimbursement for mileage or the normal salary paid to a person otherwise employed by the school. See
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Contract: A legal written agreement that becomes binding when signed.
• Contributions: means the money payments to the State Unemployment Compensation Fund required by this chapter. See
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Dealer: means any person who sells or delivers fuel into the fuel supply tanks of motor vehicles owned or operated by others. See
• Dependent: A person dependent for support upon another.
• Distributor: means any person who sells or delivers fuel into bulk storage tanks of a dealer or user. See
• Docket: A log containing brief entries of court proceedings.
• Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}
• Employer: includes :

• Employing unit: means any individual or type of organization, including any partnership, association, labor organization as defined in section 2(5) of the National Labor Relations Act, trust, estate, joint stock company, insurance company, or corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee, or successor thereof, or the legal representative of a deceased person, any federal, state, or local governmental entity, which has had in its employ since January 1, 1936, one or more individuals performing services for it within this State. See
• employment: shall include an individual's entire service, performed within, or both within and without, this State if the service is localized in this State. See
• Enforcement officers: shall include :

• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Farm truck: means a motor truck that, at the option of the owner, may be registered under the provisions of subsection 367(f) of this title or may be unregistered when used in accordance with subsection 370(b) of this title. See
• Fees: shall mean earnings due for official services, aside from salaries or per diem compensation. See
• Fixed Rate: Having a "fixed" rate means that the APR doesn't change based on fluctuations of some external rate (such as the "Prime Rate"). In other words, a fixed rate is a rate that is not a variable rate. A fixed APR can change over time, in several circumstances:
  • You are late making a payment or commit some other default, triggering an increase to a penalty rate
  • The bank changes the terms of your account and you do not reject the change.
  • The rate expires (if the rate was fixed for only a certain period of time).
• following: when used by way of reference to a section of the law shall mean the next preceding or following section. See
• Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. ^{Source: OCC}
• Fuel: means clear diesel fuel that has not been dyed in accordance with 26 U. See
• Fund: means the Unemployment Compensation Fund established by this chapter, to which all contributions required and from which all benefits provided under this chapter shall be paid. See
• Institution of higher education: means an educational institution that (A) admits as regular students only individuals having a certificate of graduation from a high school, or the recognized equivalent of such a certificate; (B) is legally authorized in this State to provide a program of education beyond high school; (C) provides an educational program for which it awards a bachelor's or higher degree, or provides a program which is acceptable for full credit toward such a degree, a program of post-graduate or post-doctoral studies, or a program of training to prepare students for gainful employment in a recognized occupation; and (D) is a public or other nonprofit institution. See
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Lien: A claim against real or personal property in satisfaction of a debt.
• Month: shall mean a calendar month and "year" shall mean a calendar year and be equivalent to the expression "year of our Lord. See
• Month: means 30 days and "year" means 365 days. See
• Motor truck: means a motor vehicle designed primarily for the transportation of property and goods, and not primarily for the transportation of passengers. See
• Motor vehicle: means any self-propelled vehicle using fuel on the public highways and registered or required to be registered for operation thereon. See
• Municipality: shall include a city, town, town school district, incorporated school or fire district or incorporated village, and all other governmental incorporated units. See
• Nonresident: shall include any person who does not come under the definition of a resident. See
• Oath: A promise to tell the truth.
• Oath: shall include affirmation where by law an affirmation may be substituted. See
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Operator: shall include all persons 18 years of age or over properly licensed to operate motor vehicles. See
• Person: shall include any natural person, corporation, municipality, the State of Vermont or any department, agency, or subdivision of the State, and any partnership, unincorporated association, or other legal entity. See
• Person: includes any natural person, corporation, association, co-partnership, company, firm, or other aggregation of individuals. See
• Personal property: All property that is not real property.
• Pleasure car: shall include all motor vehicles not otherwise defined in this title. See
• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• Railroad fuel: means diesel fuel and any blend of diesel and other fuel used or suitable for use for the generation of power to propel a railroad train. See
• Rate year: means the period beginning on July 1 of a year and ending on June 30 of the following year. See
• real estate: shall include lands, tenements, and hereditaments and all rights thereto and interests therein, and pews or slips in places of public worship shall be treated as real estate. See
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• said: when used by way of reference to a person or thing shall apply to the same person or thing last mentioned. See
• Spouse: includes an individual's domestic partner or civil union partner. 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
• State: means the states of the United States of America, the Commonwealth of Puerto Rico, the District of Columbia, and after December 31, 1977, the Virgin Islands. See
• Subpoena: A command to a witness to appear and give testimony.
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Town: shall include city and wards or precincts therein; "selectboard members" and "board of civil authority" shall extend to and include the mayor and aldermen of cities; "trustees" shall extend to and include bailiffs of incorporated villages; and the laws applicable to the inhabitants and officers of towns shall be applicable to the inhabitants and similar officers of all municipal corporations. See
• Trustee: A person or institution holding and administering property in trust.
• Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. ^{Source: OCC}
• Use: means the consumption of fuel by a user to propel motor vehicles on the highways of the State. 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
• wages: as used in this chapter shall not include:

• Week: means such period or periods of seven consecutive days, as the Board may by regulation prescribe. See