Legal Opinion

In Re DeCato Bros., Inc.

Supreme Court of Vermont

Decided March 30, 1988No. 86-136PublishedCited by 10 opinions

1Opinion of the CourtAllen, C.J.

Petitioner, DeCato Brothers, Inc., a New Hampshire trucking concern, appeals the affirmance by the superior court of the assessment by the Vermont Department of Motor Vehicles (DMV) of $46,200 in unreported entry fees, pursuant to 23 V.S.A. § 417. DMV audited petitioner in January, 1985, for the period July 1, 1982 through November 30, 1982. Petitioner claims that DMV used improper methods in calculating the fees due. We affirm.

The statute provides:(a) If a ton-mile tax, or a tax requiring quarterly or monthly reporting is imposed on Vermont registered vehicles by another state in addition to…

2Cases cited15 opinions

  1. State of Vermont Department of Taxes v. Tri-State Industrial Laundries, Inc.Supreme Court of Vermont · 1980
  2. In Re JohnstonSupreme Court of Vermont · 1985
  3. Sheeran v. Progressive Life Ins. Co.New Jersey Superior Court Appellate Division · 1981
  4. Trustees of Vermont Wild Land Foundation v. Town of PittsfordSupreme Court of Vermont · 1979
  5. In Re Middlebury College Sales and Use TaxSupreme Court of Vermont · 1979

10 more not listed; retrieve them via the Exa API.

3Cited by10 opinions

  1. Vermont State Colleges Faculty Federation, AFT Local 3180 v. Vermont State CollegesSupreme Court of Vermont · 1989
  2. In Re Professional Nurses Service, Inc.Supreme Court of Vermont · 1996
  3. Bigelow v. Department of TaxesSupreme Court of Vermont · 1994
  4. Plum Creek Maine Timberlands, LLC v. Vermont Department of Forests, Parks and Recreation and Vermont Department of TaxesSupreme Court of Vermont · 2016
  5. Caledonian Record Publishing Co. v. Department of Employment & TrainingSupreme Court of Vermont · 1989

5 more not listed; retrieve them via the Exa API.

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