State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-13

59-13-101 - Short title.
59-13-102 - Definitions.
59-13-103 - List of clean fuels provided to tax commission -- Report to the Legislature.
59-13-104 - Tax rate decals -- Posted on pump.
59-13-201 - Rate -- Tax basis -- Exemptions -- Revenue deposited in the Transportation Fund -- Restricted account for boating uses -- Refunds -- Reduction of tax in limited circumstances.
59-13-201.5 - Refund of taxes impacting Ute tribe and Ute tribal members.
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 p
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 --
59-13-203.1 - Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds.
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.
59-13-205 - License certificate -- Display at place of business -- Failure to secure license -- Penalties.
59-13-206 - Distributor requirements -- Reports and statements to be furnished to the commission -- Contents of statements -- Statement to be signed -- Penalties.
59-13-207 - Deductions allowed -- Prorating of deduction to retail dealers.
59-13-208 - Motor fuel shipments from out of state -- Reports required.
59-13-209 - Due date -- Delinquency -- Penalties -- Interest -- Collection procedure.
59-13-210 - Commission rulemaking authority.
59-13-211 - Distributor's records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits.
59-13-212 - Penalties for failure to make reports or returns -- Criminal penalties.
59-13-301 - Tax basis -- Rate -- Exemptions -- Revenue deposited with treasurer and credited to Transportation Fund -- Reduction of tax in limited circumstances.
59-13-301.5 - Refund of taxes impacting Ute tribe and Ute tribal members.
59-13-302 - Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds -- Discontinuance of business -- Liens upon property.
59-13-303 - Special fuel user permits -- Application -- Revocation of permits under certain circumstances.
59-13-304 - Inspection of clean fuel vehicles.
59-13-305 - User report required -- Contents of report -- Signature -- Penalties -- Exemptions from requirements -- Change of exemption status -- Duty to notify commission.
59-13-306 - Due date of special fuel tax.
59-13-307 - Supplier reports -- Signature required -- Penalties.
59-13-308 - Delinquency -- Penalties -- Interest.
59-13-310 - Special fuel from out of state -- Reports required -- Contents of reports.
59-13-311 - Tax is a lien against vehicle -- Removable only when tax is paid.
59-13-312 - Special fuel user records -- Auditing requirements -- Deposit of funds with treasurer as dedicated credits.
59-13-313 - Commission to enforce the laws -- Estimations of tax -- Penalties -- Notice of determinations -- Information sharing with other states.
59-13-314 - Special fuel user permit required before registration of vehicle.
59-13-315 - Transfer of ownership of vehicle -- Lien to be removed -- Tax clearance by commission.
59-13-318 - Refunds.
59-13-320 - Penalties for violations of the special fuel tax provisions.
59-13-320.5 - Use of dyed diesel on highways prohibited -- Penalty.
59-13-321 - Wholesaler option for rack distributions tax payments -- Notification -- Security.
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 -- Pe
59-13-401 - Aviation fuel tax -- Rate.
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.
59-13-403 - Administration and penalties -- Bond requirements.
59-13-501 - Interstate fuel tax agreements by commission -- Contents of agreement -- Rulemaking power -- Legal remedies -- Conflicts.
59-13-502 - Interstate fuel tax agreements -- Compliance procedures.

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-13

59-13-101 - Short title.
59-13-102 - Definitions.
59-13-103 - List of clean fuels provided to tax commission -- Report to the Legislature.
59-13-104 - Tax rate decals -- Posted on pump.
59-13-201 - Rate -- Tax basis -- Exemptions -- Revenue deposited in the Transportation Fund -- Restricted account for boating uses -- Refunds -- Reduction of tax in limited circumstances.
59-13-201.5 - Refund of taxes impacting Ute tribe and Ute tribal members.
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 p
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 --
59-13-203.1 - Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds.
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.
59-13-205 - License certificate -- Display at place of business -- Failure to secure license -- Penalties.
59-13-206 - Distributor requirements -- Reports and statements to be furnished to the commission -- Contents of statements -- Statement to be signed -- Penalties.
59-13-207 - Deductions allowed -- Prorating of deduction to retail dealers.
59-13-208 - Motor fuel shipments from out of state -- Reports required.
59-13-209 - Due date -- Delinquency -- Penalties -- Interest -- Collection procedure.
59-13-210 - Commission rulemaking authority.
59-13-211 - Distributor's records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits.
59-13-212 - Penalties for failure to make reports or returns -- Criminal penalties.
59-13-301 - Tax basis -- Rate -- Exemptions -- Revenue deposited with treasurer and credited to Transportation Fund -- Reduction of tax in limited circumstances.
59-13-301.5 - Refund of taxes impacting Ute tribe and Ute tribal members.
59-13-302 - Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds -- Discontinuance of business -- Liens upon property.
59-13-303 - Special fuel user permits -- Application -- Revocation of permits under certain circumstances.
59-13-304 - Inspection of clean fuel vehicles.
59-13-305 - User report required -- Contents of report -- Signature -- Penalties -- Exemptions from requirements -- Change of exemption status -- Duty to notify commission.
59-13-306 - Due date of special fuel tax.
59-13-307 - Supplier reports -- Signature required -- Penalties.
59-13-308 - Delinquency -- Penalties -- Interest.
59-13-310 - Special fuel from out of state -- Reports required -- Contents of reports.
59-13-311 - Tax is a lien against vehicle -- Removable only when tax is paid.
59-13-312 - Special fuel user records -- Auditing requirements -- Deposit of funds with treasurer as dedicated credits.
59-13-313 - Commission to enforce the laws -- Estimations of tax -- Penalties -- Notice of determinations -- Information sharing with other states.
59-13-314 - Special fuel user permit required before registration of vehicle.
59-13-315 - Transfer of ownership of vehicle -- Lien to be removed -- Tax clearance by commission.
59-13-318 - Refunds.
59-13-320 - Penalties for violations of the special fuel tax provisions.
59-13-320.5 - Use of dyed diesel on highways prohibited -- Penalty.
59-13-321 - Wholesaler option for rack distributions tax payments -- Notification -- Security.
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 -- Pe
59-13-401 - Aviation fuel tax -- Rate.
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.
59-13-403 - Administration and penalties -- Bond requirements.
59-13-501 - Interstate fuel tax agreements by commission -- Contents of agreement -- Rulemaking power -- Legal remedies -- Conflicts.
59-13-502 - Interstate fuel tax agreements -- Compliance procedures.

State Codes and Statutes

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-13

59-13-101 - Short title.
59-13-102 - Definitions.
59-13-103 - List of clean fuels provided to tax commission -- Report to the Legislature.
59-13-104 - Tax rate decals -- Posted on pump.
59-13-201 - Rate -- Tax basis -- Exemptions -- Revenue deposited in the Transportation Fund -- Restricted account for boating uses -- Refunds -- Reduction of tax in limited circumstances.
59-13-201.5 - Refund of taxes impacting Ute tribe and Ute tribal members.
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 p
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 --
59-13-203.1 - Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds.
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.
59-13-205 - License certificate -- Display at place of business -- Failure to secure license -- Penalties.
59-13-206 - Distributor requirements -- Reports and statements to be furnished to the commission -- Contents of statements -- Statement to be signed -- Penalties.
59-13-207 - Deductions allowed -- Prorating of deduction to retail dealers.
59-13-208 - Motor fuel shipments from out of state -- Reports required.
59-13-209 - Due date -- Delinquency -- Penalties -- Interest -- Collection procedure.
59-13-210 - Commission rulemaking authority.
59-13-211 - Distributor's records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits.
59-13-212 - Penalties for failure to make reports or returns -- Criminal penalties.
59-13-301 - Tax basis -- Rate -- Exemptions -- Revenue deposited with treasurer and credited to Transportation Fund -- Reduction of tax in limited circumstances.
59-13-301.5 - Refund of taxes impacting Ute tribe and Ute tribal members.
59-13-302 - Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds -- Discontinuance of business -- Liens upon property.
59-13-303 - Special fuel user permits -- Application -- Revocation of permits under certain circumstances.
59-13-304 - Inspection of clean fuel vehicles.
59-13-305 - User report required -- Contents of report -- Signature -- Penalties -- Exemptions from requirements -- Change of exemption status -- Duty to notify commission.
59-13-306 - Due date of special fuel tax.
59-13-307 - Supplier reports -- Signature required -- Penalties.
59-13-308 - Delinquency -- Penalties -- Interest.
59-13-310 - Special fuel from out of state -- Reports required -- Contents of reports.
59-13-311 - Tax is a lien against vehicle -- Removable only when tax is paid.
59-13-312 - Special fuel user records -- Auditing requirements -- Deposit of funds with treasurer as dedicated credits.
59-13-313 - Commission to enforce the laws -- Estimations of tax -- Penalties -- Notice of determinations -- Information sharing with other states.
59-13-314 - Special fuel user permit required before registration of vehicle.
59-13-315 - Transfer of ownership of vehicle -- Lien to be removed -- Tax clearance by commission.
59-13-318 - Refunds.
59-13-320 - Penalties for violations of the special fuel tax provisions.
59-13-320.5 - Use of dyed diesel on highways prohibited -- Penalty.
59-13-321 - Wholesaler option for rack distributions tax payments -- Notification -- Security.
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 -- Pe
59-13-401 - Aviation fuel tax -- Rate.
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.
59-13-403 - Administration and penalties -- Bond requirements.
59-13-501 - Interstate fuel tax agreements by commission -- Contents of agreement -- Rulemaking power -- Legal remedies -- Conflicts.
59-13-502 - Interstate fuel tax agreements -- Compliance procedures.