The Vermont Statutes Online

Title 32: Taxation and Finance

Chapter 205: CIGARETTES AND TOBACCO PRODUCTS


NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated, provided as a convenience. It has NOT been edited for publication, and is not in any way official or authoritative.


 
 Sub-Chapter 1: General Provisions
 
§ 7701   Administration of chapter
§ 7702   Definitions
 
 Sub-Chapter 2: Licenses
 
§ 7731   License required
§ 7732   Application for and issuance of license
§ 7733   Repealed. 1981, No. 31, § 18.
§ 7734   Penalties for sales without license
§ 7735   Term of licenses
§ 7736   Revocation and suspension of licenses
§ 7737   Bonding
 
 Sub-Chapter 3: Stamp Tax
 
§ 7771   Rate of tax
§ 7772   Form and sale of stamps
§ 7773   Use and redemption of stamps
§ 7774   Affixing stamps
§ 7775   Retailers
§ 7776   Collection of cigarette tax through nonresident licensed wholesale dealers
§ 7777   Records required; inspection and examination; assessment of tax deficiency
§ 7778   Unstamped packages-Penalties
§ 7779   Seizure
§ 7780   Hearing
§ 7781   Powers of officer conducting hearings
§ 7782   Application for hearing
§ 7783   Appeals
§ 7784   Counterfeiting stamps
§ 7785   Monthly report
§ 7786   Gray marketed cigarettes
 
 Sub-Chapter 4: Tobacco Products Tax
 
§ 7811   Imposition of tobacco products tax
§ 7812   Liability for and collection of tax
§ 7813   Returns and payment of tax by distributor
§ 7814   Floor stock tax
§ 7815   Licensed wholesale dealers
§ 7816   Records to be kept; examination
§ 7817   Determination of tax on failure to file return
§ 7818   Tax as debt to the State
§ 7819   Refunds
§ 7820   Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1, 1999.
§ 7821   Criminal penalties
§ 7822   Application of provisions
§ 7823   Deposit of revenue

  • Full text of Chapter 205.