Go to Previous Versions
of
this Part
2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 13 - Motor and Special Fuel Tax Act
Part 3 - Special Fuel
- 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.
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.
