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2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 13 - Motor and Special Fuel Tax Act
Part 2 - Motor Fuel
- Section 201 - Rate -- Tax basis -- Exemptions -- Revenue deposited into 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 -- Revenue and Taxation Interim Committee study.
- 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.
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