There Is a Newer Version of the Utah Code
2012 Utah Code
Title 59 - Revenue and Taxation
Article 13 - Motor and Special Fuel Tax Act
- Section 101 - Short title.
- Section 102 - Definitions.
- Section 103 - List of clean fuels provided to tax commission -- Report to the Legislature.
- Section 104 - Tax rate decals -- Posted on pump.
- Section 201 - Rate -- Tax basis -- Exemptions -- Revenue deposited in the Transportation Fund -- Restricted account for boating uses -- Refunds -- Reduction of tax in limited circumstances.
- Section 201.5 - Refund of taxes impacting Ute tribe and Ute tribal members.
- Section 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.
- Section 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.
- Section 203.1 - Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds.
- Section 204 - Distributors liable for tax -- Computations -- Exceptions -- Assumption of liability statements -- Motor fuel received -- Tax to be added to price of motor fuel.
- Section 205 - License certificate -- Display at place of business -- Failure to secure license -- Penalties.
- Section 206 - Distributor requirements -- Reports and statements to be furnished to the commission -- Contents of statements -- Statement to be signed -- Penalties.
- Section 207 - Deductions allowed -- Prorating of deduction to retail dealers.
- Section 208 - Motor fuel shipments from out of state -- Reports required.
- Section 209 - Due date -- Delinquency -- Penalties -- Interest -- Collection procedure.
- Section 210 - Commission rulemaking authority.
- Section 211 - Distributor's records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits.
- Section 212 - Penalties for failure to make reports or returns -- Criminal penalties.
- Section 301 - Tax basis -- Rate -- Exemptions -- Revenue deposited with treasurer and credited to Transportation Fund -- Reduction of tax in limited circumstances.
- Section 301.5 - Refund of taxes impacting Ute tribe and Ute tribal members.
- Section 302 - Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds -- Discontinuance of business -- Liens upon property.
- Section 303 - Special fuel user permits -- Application -- Revocation of permits under certain circumstances.
- Section 304 - Inspection of clean fuel vehicles.
- Section 305 - User report required -- Contents of report -- Signature -- Penalties -- Exemptions from requirements -- Change of exemption status -- Duty to notify commission.
- Section 306 - Due date of special fuel tax.
- Section 307 - Supplier reports -- Signature required -- Penalties.
- Section 308 - Delinquency -- Penalties -- Interest.
- Section 310 - Special fuel from out of state -- Reports required -- Contents of reports.
- Section 311 - Tax is a lien against vehicle -- Removable only when tax is paid.
- Section 312 - Special fuel user records -- Auditing requirements -- Deposit of funds with treasurer as dedicated credits.
- Section 313 - Commission to enforce the laws -- Estimations of tax -- Penalties -- Notice of determinations -- Information sharing with other states.
- Section 314 - Special fuel user permit required before registration of vehicle.
- Section 315 - Transfer of ownership of vehicle -- Lien to be removed -- Tax clearance by commission.
- Section 318 - Refunds.
- Section 320 - Penalties for violations of the special fuel tax provisions.
- Section 320.5 - Use of dyed diesel on highways prohibited -- Penalty.
- Section 321 - Wholesaler option for rack distributions tax payments -- Notification -- Security.
- Section 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.
- Section 401 - Aviation fuel tax -- Rate.
- Section 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.
- Section 403 - Administration and penalties -- Bond requirements.
- Section 501 - Interstate fuel tax agreements by commission -- Contents of agreement -- Rulemaking power -- Legal remedies -- Conflicts.
- Section 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.
