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2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 13 - Motor and Special Fuel Tax Act
Part 3 - Special Fuel
Section 310 - Special fuel from out of state -- Reports required -- Contents of reports.
Universal Citation:
UT Code § 59-13-310 (2025)
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59-13-310. Special fuel from out of state -- Reports required -- Contents of reports.
Amended by Chapter 271, 1997 General Session
- (1) Every person who delivers special fuel from outside the state to any consignee within the state shall file with the commission on or before the last day of each month a report on forms prescribed by the commission showing:
- (a) all deliveries of special fuel within the state during the preceding month; and
- (b) the points of origin and original destination.
- (2) Where any consignment of special fuel was diverted in transit and delivered within this state, the carrier making delivery of this consignment shall report to the commission:
- (a) the place of the delivery of the consignment;
- (b) to whom the consignment was delivered;
- (c) the number of gallons of special fuel transported or delivered;
- (d) the date of delivery and the name of the consignor and of the consignee; and
- (e) any other information the commission may require.
Amended by Chapter 271, 1997 General Session
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