Revenue and Taxation
Motor and Special Fuel Tax Act
Section 314
Special fuel user permit required before registration of vehicle.
     59-13-314.   Special fuel user permit required before registration of vehicle.
     Before registering any motor vehicle which is operated by special fuels, the registered owner or lessee of the vehicle shall obtain a valid special fuel user permit for the current year if required under Section 59-13-303.

Amended by Chapter 153, 2008 General Session
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