Utah Code Ann. tit. 59, ch. 13, pt. 3 – Special Fuel | Midpage

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Utah Code

Part 3

Utah Code Ann. tit. 59, ch. 13, pt. 3

Special Fuel

59-13-301Tax basis -- Rate -- Exemptions -- Revenue deposited with treasurer and credited to Transportation Fund -- Reduction of tax in limited circumstances.59-13-301.5Refund of taxes impacting Ute tribe and Ute tribal members.59-13-302Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds -- Discontinuance of business -- Liens upon property.59-13-303Special fuel user permits -- Application -- Revocation of permits under certain circumstances.59-13-304Inspection of clean fuel vehicles.59-13-305User report required -- Contents of report -- Signature -- Penalties -- Exemptions from requirements -- Change of exemption status -- Duty to notify commission.59-13-306Due date of special fuel tax.59-13-307Supplier reports -- Signature required -- Penalties.59-13-308Delinquency -- Penalties -- Interest.59-13-310Special fuel from out of state -- Reports required -- Contents of reports.59-13-311Tax is a lien against vehicle -- Removable only when tax is paid.59-13-312Special fuel user records -- Auditing requirements -- Deposit of funds with treasurer as dedicated credits.59-13-313Commission to enforce the laws -- Estimations of tax -- Penalties -- Notice of determinations -- Information sharing with other states.59-13-314Special fuel user permit required before registration of vehicle.59-13-315Transfer of ownership of vehicle -- Lien to be removed -- Tax clearance by commission.59-13-318Refunds.59-13-320Penalties for violations of the special fuel tax provisions.59-13-320.5Use of dyed diesel on highways prohibited -- Penalty.59-13-321Wholesaler option for rack distributions tax payments -- Notification -- Security.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.