There Is a Newer Version
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2021 Utah Code
Title 59 - Revenue and Taxation
Chapter 13 - Motor and Special Fuel Tax Act
Part 2 - Motor Fuel
Section 211 - Distributor's records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits.
Universal Citation:
UT Code § 59-13-211 (2021)
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59-13-211. Distributor's records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits.
Amended by Chapter 212, 2009 General Session
- (1) A distributor who does not maintain adequate motor fuel records at one location in this state so that an audit of the records may be made, may be required to:
- (a) forward the necessary records to Salt Lake City; or
- (b) pay the necessary expenses of an auditor to make the examination at the proper division office.
- (2) Funds collected under this section:
- (a) shall be deposited with the state treasurer; and
- (b) are dedicated credits for the commission.
Amended by Chapter 212, 2009 General Session
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