Vt. Stat. tit. 32 § 8901
Current through L. 2024, c. 95.
This chapter imposes a purchase and use tax on motor vehicles in addition to any other tax or registration fees. The purpose of this chapter is to improve and maintain the State and interstate highway systems, to pay the principal and interest on bonds issued for the improvement and maintenance of those systems, and to pay the cost of administering this chapter. The administration of this chapter is vested in the Commissioner of Motor Vehicles and the Commissioner's authorized representatives. The Commissioner may adopt rules to effect the provisions of this chapter that, when reasonably designed to carry out the intent of this chapter, shall have the same force as if enacted under this chapter.
32 V.S.A. § 8901