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

Code in HTML Format with Links to Zipped WordPerfect

Updated: 28 May 2009

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 6 May 2009.

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Last revised: 28 May 2009

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