Utah 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.