Rules — Vermont Code § 423
Vermont Code § 423 — Rules. Reproduced from the official Vermont Statutes Online, with a citation summary, verification link, and related provisions.
§ 423. Rules
- (a) The Board of Liquor and Lottery shall adopt rules as it deems necessary for the proper
administration and collection of the tax imposed under section 422 of this title. (b) Notwithstanding subsection (a) of this section, where the spirits and fortified wines
tax liability of a manufacturer or rectifier under section 422 of this title for the immediately preceding full calendar year has been (or would have been in
cases when the business was not operating for the entire year) $1,000.00 or less,
the tax imposed on the manufacturer or rectifier by section 422 of this title shall be due and payable in one annual payment on or before the 25th day of January.
Where the spirits and fortified wines tax liability of a manufacturer or rectifier
under section 422 of this title for the immediately preceding full calendar year has been (or would have been in
cases when the business was not operating for the entire year) more than $1,000.00,
the tax imposed on the manufacturer or rectifier by section 422 of this title shall be due and payable in quarterly installments on or before the 25th day of the
calendar month succeeding the quarter ending the last day of March, June, September,
and December of each year. (Amended 2015, No. 144 (Adj. Sess.), § 9; 2017, No. 73, § 1, eff. June 13, 2017; 2017, No. 83, § 70; 2018, No. 1 (Sp. Sess.), § 70.)
Source: official Vermont text · Last verified 2026-08-27
At a glance
- Citation: Vermont Statutes Online § 423
- Jurisdiction: Vermont
- Code: Vermont Statutes Online
- Subject: Rules
- Text: transcribed from the official source (verify below)
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Common questions
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What subject does Vermont Statutes Online § 423 address?
It addresses "Rules". Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
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