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