Utah · Statutes

Chapter 59-13 — Motor and Special Fuel Tax Act

41 sections

Utah Code § 59-13-102§ 59-13-102. Definitions.
Utah Code § 59-13-103§ 59-13-103. List of clean fuels provided to tax commission .
Utah Code § 59-13-201§ 59-13-201. Rate -- Tax basis -- Exemptions -- Revenue deposited into the Transportation Fund -- Restricted account for boating uses -- Refunds -- Reduction of tax in limited circumstances.
Utah Code § 59-13-201.5§ 59-13-201.5. Refund of taxes impacting Ute tribe and Ute tribal members.
Utah Code § 59-13-202§ 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 -- Revenue and Taxation Interim Committee study.
Utah Code § 59-13-202.5§ 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.
Utah Code § 59-13-203.1§ 59-13-203.1. Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds.
Utah Code § 59-13-204§ 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.
Utah Code § 59-13-205§ 59-13-205. License certificate -- Display at place of business -- Failure to secure license -- Penalties.
Utah Code § 59-13-206§ 59-13-206. Distributor requirements -- Reports and statements to be furnished to the commission -- Contents of statements -- Statement to be signed -- Penalties.
Utah Code § 59-13-207§ 59-13-207. Deductions allowed -- Prorating of deduction to retail dealers.
Utah Code § 59-13-208§ 59-13-208. Motor fuel shipments from out of state -- Reports required.
Utah Code § 59-13-209§ 59-13-209. Due date -- Delinquency -- Penalties -- Interest -- Collection procedure.
Utah Code § 59-13-210§ 59-13-210. Commission rulemaking authority.
Utah Code § 59-13-211§ 59-13-211. Distributor's records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits.
Utah Code § 59-13-212§ 59-13-212. Penalties for failure to make reports or returns -- Criminal penalties.
Utah Code § 59-13-301§ 59-13-301. Tax basis -- Rate -- Exemptions -- Revenue deposited with treasurer and credited to Transportation Fund -- Reduction of tax in limited circumstances.
Utah Code § 59-13-301.5§ 59-13-301.5. Refund of taxes impacting Ute tribe and Ute tribal members.
Utah Code § 59-13-302§ 59-13-302. Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds -- Discontinuance of business -- Liens upon property.
Utah Code § 59-13-303§ 59-13-303. Special fuel user permits -- Application -- Revocation of permits under certain circumstances.
Utah Code § 59-13-304§ 59-13-304. Inspection of clean fuel vehicles.
Utah Code § 59-13-305§ 59-13-305. User report required -- Contents of report -- Signature -- Penalties -- Exemptions from requirements -- Change of exemption status -- Duty to notify commission.
Utah Code § 59-13-306§ 59-13-306. Due date of special fuel tax.
Utah Code § 59-13-307§ 59-13-307. Supplier reports -- Signature required -- Penalties.
Utah Code § 59-13-308§ 59-13-308. Delinquency -- Penalties -- Interest.
Utah Code § 59-13-310§ 59-13-310. Special fuel from out of state -- Reports required -- Contents of reports.
Utah Code § 59-13-311§ 59-13-311. Tax is a lien against vehicle -- Removable only when tax is paid.
Utah Code § 59-13-312§ 59-13-312. Special fuel user records -- Auditing requirements -- Deposit of funds with treasurer as dedicated credits.
Utah Code § 59-13-313§ 59-13-313. Commission to enforce the laws -- Estimations of tax -- Penalties -- Notice of determinations -- Information sharing with other states.
Utah Code § 59-13-314§ 59-13-314. Special fuel user permit required before registration of vehicle.
Utah Code § 59-13-315§ 59-13-315. Transfer of ownership of vehicle -- Lien to be removed -- Tax clearance by commission.
Utah Code § 59-13-318§ 59-13-318. Refunds.
Utah Code § 59-13-320§ 59-13-320. Penalties for violations of the special fuel tax provisions.
Utah Code § 59-13-320.5§ 59-13-320.5. Use of dyed diesel on highways prohibited -- Penalty.
Utah Code § 59-13-321§ 59-13-321. Wholesaler option for rack distributions tax payments -- Notification -- Security.
Utah Code § 59-13-322§ 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.
Utah Code § 59-13-401§ 59-13-401. Aviation fuel tax -- Rate.
Utah Code § 59-13-402§ 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.
Utah Code § 59-13-403§ 59-13-403. Administration and penalties -- Bond requirements.
Utah Code § 59-13-501§ 59-13-501. Interstate fuel tax agreements by commission -- Contents of agreement -- Rulemaking power -- Legal remedies -- Conflicts.
Utah Code § 59-13-502§ 59-13-502. Interstate fuel tax agreements -- Compliance procedures.