§ 7813 - Returns and payment of tax by distributor - Vermont Statutes

§ 7813. Returns and payment of tax by distributor

Every distributor shall, on or before the 15th day of each month, file with the commissioner a return on forms to be prescribed and furnished by the commissioner, showing the quantity and wholesale price of all tobacco products sold, shipped or delivered by him or her to any person in the state during the preceding calendar month. Such returns shall contain such further information as the tax commissioner may require. Every distributor shall pay to the commissioner with the filing of such return, the tax on tobacco products for such month imposed under this subchapter. When the distributor or dealer files the return and pays the tax within the time specified in this section, he or she may deduct therefrom two percent of the tax due. (Added 1959, No. 231, § 7; amended 1967, No. 346 (Adj. Sess.), § 5.)