00 shall be imposed upon a purchaser or user for each instance in which the purchaser or user uses untaxed fuel to propel a motor vehicle upon the highways of the State. (Added 1985, No. 147 (Adj. Sess.), § 2; amended 1999, No. 154 (Adj. Sess.), § 9; 2019, No. 131 (Adj. Sess.), § 227.)
Vermont Legal Code