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Revenue and Taxation | |
Motor and Special Fuel Tax Act | |
Section 211 | Distributor's records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits. |
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59-13-211. Distributor's records -- Audit requirements -- Deposit of revenues with
treasurer -- Dedicated credits. (1) A distributor who does not maintain adequate motor fuel records at one location in this state so that an audit of the records may be made, may be required to: (a) forward the necessary records to Salt Lake City; or (b) pay the necessary expenses of an auditor to make the examination at the proper division office. (2) Funds collected under this section: (a) shall be deposited with the state treasurer; and (b) are dedicated credits for the commission.
Amended by Chapter 212, 2009 General Session |
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