23 V.S.A. § 3213: Proof of payment of tax

(a) No license, permits, registration, or similar authorization to own or operate any snowmobile shall be issued under this subchapter until proof of payment of or exemption from the tax imposed by 32 V.S.A. chapter 233 has been established in the manner prescribed by the Commissioner of Taxes.

(b) A current or expired registration certificate or other acceptable proof from the state or province of residence shall suffice as proof of payment of the tax referred to in subsection (a) of this section for persons applying for nonresident registration in this State.