Vermont Statutes Annotated

Vt. Stat. Ann. tit. 23, § 3305 (2026)

✓ current as of May 2026
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Subchapter 002 : VESSELS

(Cite as: 23 V.S.A. § 3305)
Notes of Decisions
Cited in 1 case, 1994–1994 · leading case: Bigelow v. Dep't of Taxes, 652 A.2d 985 (Vt. 1994).
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Bigelow v. Dep't of Taxes, 652 A.2d 985 (Vt. 1994). “He did not register Topknits with the Vermont Department of Motor Vehicles, although dealer registration certificates are available under 23 V.S.A. § 3305(b). Instead, taxpayer possessed United States Coast Guard documentation indicating that the boat’s primary use was…”
— Vt. Stat. Ann. tit. 23, § 3305(b) — 1 case
Bigelow v. Dep't of Taxes, 652 A.2d 985 (Vt. 1994). “He did not register Topknits with the Vermont Department of Motor Vehicles, although dealer registration certificates are available under 23 V.S.A. § 3305(b). Instead, taxpayer possessed United States Coast Guard documentation indicating that the boat’s primary use was…”
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