A distributor shall cause all tank vehicles used by him or her in the delivery of motor fuel to be calibrated under the supervision of the Secretary of Agriculture, Food and Markets and under rules as he or she may prescribe, so as to show the number of gallons of motor fuel contained in these vehicles. The distributor shall make application in writing to the Secretary for calibration stating the number of tank vehicles to be calibrated.
23 V.S.A. § 3104