23 V.S.A. § 303

(a) The Commissioner or the Commissioner's duly authorized agent shall register a motor vehicle, trailer, or semi-trailer that is required or permitted to be registered in Vermont upon application on a form prescribed by the Commissioner that is filed with the Commissioner, showing the motor vehicle to be properly equipped and in good mechanical condition and accompanied by the required registration fee and evidence of the applicant's ownership of the vehicle in the form as the Commissioner may reasonably require. Except for State or municipal vehicles, registrants and titled owners shall be identical.

(b) An application for registration may be refused by the Commissioner if it is not accompanied by proof of payment of the use tax imposed by Section 4481 of the Internal Revenue Code of 1986 in such form as may be prescribed by the Secretary of the Treasury or in another form acceptable to the Commissioner in the case of vehicles that are subject to the tax.