Vermont Statutes Title 32 Sec. 7773
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Terms Used In Vermont Statutes Title 32 Sec. 7773
- Commissioner: shall mean the Commissioner of Taxes. See
- Dealer: means any wholesale dealer and retail dealer as herein defined. See
- Retail dealer: shall mean a person licensed pursuant to 7 V. See
- sell: means any transfer, exchange, or barter in any manner or by any means whatever, of any cigarettes or tobacco products. See
§ 7773. Use and redemption of stamps
No licensed wholesale dealer shall sell or transfer any stamps issued under the provisions of this chapter. The Commissioner shall redeem at the amount paid therefor by the licensed wholesale or retail dealer any unused stamps issued under the provisions of this chapter, which are presented to him or her at his or her office in Montpelier. (Amended 1981, No. 31, § 10; 2013, No. 14, § 14; 2015, No. 57, § 76, eff. June 11, 2015.)