Utah Code -- Title 59 -- Chapter 13 -- Motor and Special Fuel Tax Act

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Updated: 11 January 2012

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59-13-101 Short title.

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59-13-102 Definitions.

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59-13-103 List of clean fuels provided to tax commission -- Report to the Legislature.

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59-13-104 Tax rate decals -- Posted on pump.

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59-13-201 Rate -- Tax basis -- Exemptions -- Revenue deposited in the Transportation Fund -- Restricted account for boating uses -- Refunds -- Reduction of tax in limited circumstances.

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59-13-201.5 Refund of taxes impacting Ute tribe and Ute tribal members.

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59-13-202 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.

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59-13-202.5 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.

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59-13-203.1 Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds.

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59-13-204 Distributors liable for tax -- Computations -- Exceptions -- Assumption of liability statements -- Motor fuel received -- Tax to be added to price of motor fuel.

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59-13-205 License certificate -- Display at place of business -- Failure to secure license -- Penalties.

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59-13-206 Distributor requirements -- Reports and statements to be furnished to the commission -- Contents of statements -- Statement to be signed -- Penalties.

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59-13-207 Deductions allowed -- Prorating of deduction to retail dealers.

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59-13-208 Motor fuel shipments from out of state -- Reports required.

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59-13-209 Due date -- Delinquency -- Penalties -- Interest -- Collection procedure.

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59-13-210 Commission rulemaking authority.

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59-13-211 Distributor's records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits.

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59-13-212 Penalties for failure to make reports or returns -- Criminal penalties.

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59-13-301 Tax basis -- Rate -- Exemptions -- Revenue deposited with treasurer and credited to Transportation Fund -- Reduction of tax in limited circumstances.

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59-13-301.5 Refund of taxes impacting Ute tribe and Ute tribal members.

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59-13-302 Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds -- Discontinuance of business -- Liens upon property.

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59-13-303 Special fuel user permits -- Application -- Revocation of permits under certain circumstances.

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59-13-304 Inspection of clean fuel vehicles.

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59-13-305 User report required -- Contents of report -- Signature -- Penalties -- Exemptions from requirements -- Change of exemption status -- Duty to notify commission.

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59-13-306 Due date of special fuel tax.

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59-13-307 Supplier reports -- Signature required -- Penalties.

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59-13-308 Delinquency -- Penalties -- Interest.

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59-13-310 Special fuel from out of state -- Reports required -- Contents of reports.

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59-13-311 Tax is a lien against vehicle -- Removable only when tax is paid.

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59-13-312 Special fuel user records -- Auditing requirements -- Deposit of funds with treasurer as dedicated credits.

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59-13-313 Commission to enforce the laws -- Estimations of tax -- Penalties -- Notice of determinations -- Information sharing with other states.

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59-13-314 Special fuel user permit required before registration of vehicle.

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59-13-315 Transfer of ownership of vehicle -- Lien to be removed -- Tax clearance by commission.

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59-13-318 Refunds.

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59-13-320 Penalties for violations of the special fuel tax provisions.

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59-13-320.5 Use of dyed diesel on highways prohibited -- Penalty.

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59-13-321 Wholesaler option for rack distributions tax payments -- Notification -- Security.

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59-13-322 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.

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59-13-401 Aviation fuel tax -- Rate.

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59-13-402 Revenue from taxes deposited with treasurer -- Credit to Aeronautics Restricted Account -- Purposes for which funds may be used -- Allocation of funds -- Reports -- Returns required.

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59-13-403 Administration and penalties -- Bond requirements.

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59-13-501 Interstate fuel tax agreements by commission -- Contents of agreement -- Rulemaking power -- Legal remedies -- Conflicts.

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59-13-502 Interstate fuel tax agreements -- Compliance procedures.

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means this portion of the Utah Code has been modified since the last update on 1 November 2011.