2006 Utah Code - 59-13-304 — Exemptions from Special Fuel Tax -- Clean Special Fuel Tax -- Certificate required -- Fees for certificates -- Inspection of vehicles -- Exemptions.

     59-13-304.   Exemptions from Special Fuel Tax -- Clean Special Fuel Tax -- Certificate required -- Fees for certificates -- Inspection of vehicles -- Exemptions.
     (1) (a) Except as provided in Subsection (4), a user of special fuel who owns a vehicle powered by a clean special fuel as defined under Section 59-13-102 shall pay a clean special fuel tax as provided under this section for use of clean special fuel.
     (b) A user of special fuel who qualifies for the clean special fuel tax shall annually purchase from the commission a clean special fuel tax certificate for each vehicle owned or leased that is powered by a clean special fuel.
     (c) Clean special fuel tax certificates are provided to encourage the use of clean fuels to reduce air pollution.
     (2) (a) The fee for a clean special fuel tax certificate is:
     (i) 70/.19 of the tax per gallon imposed under Subsection 59-13-201(1)(a), rounded up to the nearest dollar, for qualified motor vehicles as defined under Section 59-13-102; and
     (ii) 36/.19 of the tax per gallon imposed under Subsection 59-13-201(1)(a), rounded up to the nearest dollar, for other vehicles.
     (b) The commission may require each vehicle to be inspected for safe operation before issuing the certificate.
     (c) Each vehicle shall be equipped with an approved and properly installed carburetion system if it is powered by a fuel that is gaseous at standard atmospheric conditions.
     (3) (a) Beginning January 1, 2001 through December 31, 2010, there is imposed a surcharge of $35 on each clean special fuel tax certificate issued under this section.
     (b) (i) Until Subsection (3)(b)(ii) applies, surcharges imposed under Subsection (3)(a) shall be deposited into the Centennial Highway Fund Restricted Account created under Section 72-2-118.
     (ii) When the highway general obligation bonds have been paid off and the highway projects completed that are intended to be paid from revenues deposited in the Centennial Highway Fund Restricted Account as determined by the Executive Appropriations Committee under Subsection 72-2-118(6)(d), the surcharge imposed under Subsection (3)(a) shall be deposited into the Transportation Investment Fund of 2005 created by Section 72-2-124.
     (4) A governmental entity identified in Subsection 59-13-301(9) that owns or leases a vehicle powered by a special fuel that qualifies as a clean special fuel is exempt from the clean special fuel tax imposed under this section.

Amended by Chapter 1, 2005 Special Session 1

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