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2012 Utah Code
Title 59 - Revenue and Taxation
Article 13 - Motor and Special Fuel Tax Act
Section 306 - Due date of special fuel tax.
UT Code § 59-13-306 (2012) What's This?
59-13-306. Due date of special fuel tax.
The special fuel tax is due and payable at the offices of the commission on or before the last day of the month following each reporting period. If not paid at the offices of the commission or if the envelope enclosing the report or remittance does not bear a post office cancellation mark dated on or before the due date, the special fuel tax is delinquent.
Enacted by Chapter 6, 1987 General Session
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