There is a newer version of the Utah Code
2010 Utah Code
Title 59 - Revenue and Taxation
Chapter 13 - Motor and Special Fuel Tax Act
- 59-13-101 - Short title.
- 59-13-102 - Definitions.
- 59-13-103 - List of clean fuels provided to tax commission -- Report to the Legislature.
- 59-13-104 - Tax rate decals -- Posted on pump.
- 59-13-201 - Rate -- Tax basis -- Exemptions -- Revenue deposited in the Transportation Fund -- Restricted account for boating uses -- Refunds -- Reduction of tax in limited circumstances.
- 59-13-201.5 - Refund of taxes impacting Ute tribe and Ute tribal members.
- 59-13-202 - Refund of tax for agricultural uses on individual income and corporate franchise and income tax returns -- Application for permit for refund -- Division of Finance to pay claims -- Rules permitted to enforce part -- Penalties.
- 59-13-202.5 - Refunds of tax due to fire, flood, storm, accident, crime, discharge in bankruptcy, or mixing of fuels -- Filing claims and affidavits -- Commission approval -- Rulemaking -- Appeals -- Penalties.
- 59-13-203.1 - Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds.
- 59-13-204 - Distributors liable for tax -- Computations -- Exceptions -- Assumption of liability statements -- Motor fuel received -- Tax to be added to price of motor fuel.
- 59-13-205 - License certificate -- Display at place of business -- Failure to secure license -- Penalties.
- 59-13-206 - Distributor requirements -- Reports and statements to be furnished to the commission -- Contents of statements -- Statement to be signed -- Penalties.
- 59-13-207 - Deductions allowed -- Prorating of deduction to retail dealers.
- 59-13-208 - Motor fuel shipments from out of state -- Reports required.
- 59-13-209 - Due date -- Delinquency -- Penalties -- Interest -- Collection procedure.
- 59-13-210 - Commission rulemaking authority.
- 59-13-211 - Distributor's records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits.
- 59-13-212 - Penalties for failure to make reports or returns -- Criminal penalties.
- 59-13-301 - Tax basis -- Rate -- Exemptions -- Revenue deposited with treasurer and credited to Transportation Fund -- Reduction of tax in limited circumstances.
- 59-13-301.5 - Refund of taxes impacting Ute tribe and Ute tribal members.
- 59-13-302 - Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds -- Discontinuance of business -- Liens upon property.
- 59-13-303 - Special fuel user permits -- Application -- Revocation of permits under certain circumstances.
- 59-13-304 - Inspection of clean fuel vehicles.
- 59-13-305 - User report required -- Contents of report -- Signature -- Penalties -- Exemptions from requirements -- Change of exemption status -- Duty to notify commission.
- 59-13-306 - Due date of special fuel tax.
- 59-13-307 - Supplier reports -- Signature required -- Penalties.
- 59-13-308 - Delinquency -- Penalties -- Interest.
- 59-13-310 - Special fuel from out of state -- Reports required -- Contents of reports.
- 59-13-311 - Tax is a lien against vehicle -- Removable only when tax is paid.
- 59-13-312 - Special fuel user records -- Auditing requirements -- Deposit of funds with treasurer as dedicated credits.
- 59-13-313 - Commission to enforce the laws -- Estimations of tax -- Penalties -- Notice of determinations -- Information sharing with other states.
- 59-13-314 - Special fuel user permit required before registration of vehicle.
- 59-13-315 - Transfer of ownership of vehicle -- Lien to be removed -- Tax clearance by commission.
- 59-13-318 - Refunds.
- 59-13-320 - Penalties for violations of the special fuel tax provisions.
- 59-13-320.5 - Use of dyed diesel on highways prohibited -- Penalty.
- 59-13-321 - Wholesaler option for rack distributions tax payments -- Notification -- Security.
- 59-13-322 - Refunds of tax due to fire, flood, storm, accident, crime, discharge in bankruptcy, or mixing of fuels -- Filing claims and affidavits -- Commission approval -- Rulemaking -- Appeals -- Penalties.
- 59-13-401 - Aviation fuel tax -- Rate.
- 59-13-402 - Revenue from taxes deposited with treasurer -- Credit to Aeronautics Restricted Account -- Purposes for which funds may be used -- Allocation of funds -- Reports -- Returns required.
- 59-13-403 - Administration and penalties -- Bond requirements.
- 59-13-501 - Interstate fuel tax agreements by commission -- Contents of agreement -- Rulemaking power -- Legal remedies -- Conflicts.
- 59-13-502 - Interstate fuel tax agreements -- Compliance procedures.
Disclaimer: These codes may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.