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

Code in HTML Format with Links to Zipped WordPerfect

Updated: 23 July 2008

59-13-101    Short title.

WP Zipped -- 1,460 bytes

59-13-102    Definitions.

WP Zipped -- 5,171 bytes

59-13-103 (Superseded 01/01/09)    List of clean fuels provided to tax commission -- Report to the Legislature.

WP Zipped -- 1,940 bytes

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

WP Zipped -- 1,862 bytes

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.

WP Zipped -- 5,490 bytes

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

WP Zipped -- 3,046 bytes

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.

WP Zipped -- 4,343 bytes

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.

WP Zipped -- 5,235 bytes

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

WP Zipped -- 5,019 bytes

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.

WP Zipped -- 2,912 bytes

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

WP Zipped -- 1,915 bytes

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

WP Zipped -- 2,211 bytes

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

WP Zipped -- 1,885 bytes

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

WP Zipped -- 1,833 bytes

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

WP Zipped -- 2,547 bytes

59-13-210    Rules to be adopted by commission -- Examination of monthly reports -- Estimations of amount due -- Judicial review -- Overpayments -- Interest -- Assessment and refund procedures.

WP Zipped -- 3,470 bytes

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

WP Zipped -- 2,045 bytes

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

WP Zipped -- 1,691 bytes

59-13-301 (Superseded 01/01/09)    Tax basis -- Rate -- Exemptions -- Revenue deposited with treasurer and credited to Transportation Fund -- Reduction of tax in limited circumstances.

WP Zipped -- 14,188 bytes

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

WP Zipped -- 3,020 bytes

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

WP Zipped -- 5,805 bytes

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

WP Zipped -- 2,428 bytes

59-13-304 (Superseded 01/01/09)    Exemptions from Special Fuel Tax -- Clean Special Fuel Tax -- Certificate required -- Fees for certificates -- Inspection of vehicles -- Exemptions.

WP Zipped -- 2,985 bytes

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

WP Zipped -- 3,016 bytes

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

WP Zipped -- 1,641 bytes

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

WP Zipped -- 2,063 bytes

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

WP Zipped -- 1,764 bytes

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

WP Zipped -- 1,940 bytes

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

WP Zipped -- 1,611 bytes

59-13-312    User and supplier reports on special fuel -- Commission examination of reports -- Auditing requirements -- Deposit of funds with treasurer as dedicated credits.

WP Zipped -- 2,709 bytes

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

WP Zipped -- 3,453 bytes

59-13-314 (Superseded 01/01/09)    Special fuel user permit required before registration of vehicle.

WP Zipped -- 1,817 bytes

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

WP Zipped -- 1,606 bytes

59-13-316    Neglect or refusal to report -- Estimations -- Penalties -- Notice to user or supplier.

WP Zipped -- 2,072 bytes

59-13-317    Delinquency -- Collection procedures.

WP Zipped -- 2,319 bytes

59-13-318    Errors in payments -- Refunds.

WP Zipped -- 2,534 bytes

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

WP Zipped -- 2,468 bytes

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

WP Zipped -- 2,450 bytes

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

WP Zipped -- 2,120 bytes

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.

WP Zipped -- 5,229 bytes

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

WP Zipped -- 1,728 bytes

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.

WP Zipped -- 12,155 bytes

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

WP Zipped -- 2,121 bytes

59-13-404    Refunds of aviation fuel tax -- Filing claims -- Commission approval -- Rulemaking -- Appeals -- Penalties.

WP Zipped -- 2,898 bytes

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

WP Zipped -- 2,911 bytes

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

WP Zipped -- 2,175 bytes  

means this portion of the Utah Code has been modified since the last update on 1 May 2008.

---

Last revised: 23 July 2008

If you have questions about this site, e-mail: legisweb@utah.gov
Legislative Home Page | State Home Page