There Is a Newer Version
of
the Utah Code
2006 Utah Code - 59-13-312 — User and supplier reports on special fuel -- Commission examination of reports -- Auditing requirements -- Deposit of funds with treasurer as dedicated credits.
59-13-312. User and supplier reports on special fuel -- Commission examination of
reports -- Auditing requirements -- Deposit of funds with treasurer as dedicated credits.
(1) Each user, supplier, and any other person importing, manufacturing, refining, dealing in, transporting, or storing fuel shall keep a record, in the form prescribed by the commission, of all deliveries, removals, purchases, receipts, sales, meter readings, inventories, and distribution of special fuel. The records shall include copies of all invoices or bills of all sales, and are subject to inspection by the commission or its authorized representative during regular business hours. All records shall be preserved for a period of three years.
(2) Any user claiming a refund for taxes paid to a supplier shall retain on file a receipt or invoice, or a microfilm or microfiche of the receipt or invoice, evidencing the purchase of special fuel and the payment of the tax. The commission may require the user to furnish summaries or copies of original documentation substantiating the amount of refund claimed.
(3) (a) The commission or its authorized representative may examine the books, papers, records, and equipment of any supplier, user, or person dealing in, transporting, or storing special fuel and may investigate the character of the disposition which any person makes of special fuel in order to determine whether all taxes due are being properly reported and paid.
(b) The fact that the books, papers, records, and equipment are not maintained in this state at the time of demand does not cause the commission to lose any right of examination under this part when and where the records become available.
(4) If the payer of this tax or the person dealing in special fuel does not maintain records in this state so that an audit of the records may be made by the commission or its representative, that person may be required to:
(a) forward the necessary records to the commission for examination; or
(b) pay the necessary expenses for an auditor of the commission to travel to the location of the records outside of this state to make an examination.
(5) Any funds collected under this section shall be deposited with the state treasurer and are dedicated credits for the commission.
(1) Each user, supplier, and any other person importing, manufacturing, refining, dealing in, transporting, or storing fuel shall keep a record, in the form prescribed by the commission, of all deliveries, removals, purchases, receipts, sales, meter readings, inventories, and distribution of special fuel. The records shall include copies of all invoices or bills of all sales, and are subject to inspection by the commission or its authorized representative during regular business hours. All records shall be preserved for a period of three years.
(2) Any user claiming a refund for taxes paid to a supplier shall retain on file a receipt or invoice, or a microfilm or microfiche of the receipt or invoice, evidencing the purchase of special fuel and the payment of the tax. The commission may require the user to furnish summaries or copies of original documentation substantiating the amount of refund claimed.
(3) (a) The commission or its authorized representative may examine the books, papers, records, and equipment of any supplier, user, or person dealing in, transporting, or storing special fuel and may investigate the character of the disposition which any person makes of special fuel in order to determine whether all taxes due are being properly reported and paid.
(b) The fact that the books, papers, records, and equipment are not maintained in this state at the time of demand does not cause the commission to lose any right of examination under this part when and where the records become available.
(4) If the payer of this tax or the person dealing in special fuel does not maintain records in this state so that an audit of the records may be made by the commission or its representative, that person may be required to:
(a) forward the necessary records to the commission for examination; or
(b) pay the necessary expenses for an auditor of the commission to travel to the location of the records outside of this state to make an examination.
(5) Any funds collected under this section shall be deposited with the state treasurer and are dedicated credits for the commission.
Amended by Chapter 271, 1997 General Session
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.
