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Utah Code

Part 2

Utah Code Ann. tit. 59, ch. 13, pt. 2

Motor Fuel

59-13-201Rate -- Tax basis -- Exemptions -- Revenue deposited into the Transportation Fund -- Restricted account for boating uses -- Refunds -- Reduction of tax in limited circumstances.59-13-201.5Refund of taxes impacting Ute tribe and Ute tribal members.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.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.59-13-203.1Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds.59-13-204Distributors liable for tax -- Computations -- Exceptions -- Assumption of liability statements -- Motor fuel received -- Tax to be added to price of motor fuel.59-13-205License certificate -- Display at place of business -- Failure to secure license -- Penalties.59-13-206Distributor requirements -- Reports and statements to be furnished to the commission -- Contents of statements -- Statement to be signed -- Penalties.59-13-207Deductions allowed -- Prorating of deduction to retail dealers.59-13-208Motor fuel shipments from out of state -- Reports required.59-13-209Due date -- Delinquency -- Penalties -- Interest -- Collection procedure.59-13-210Commission rulemaking authority.59-13-211Distributor's records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits.59-13-212Penalties for failure to make reports or returns -- Criminal penalties.