Part

Motor Fuel

Title 59 — Revenue and Taxation §§ 59-13-201–59-13-212

Utah Code § 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— Refund of taxes impacting Ute tribe and Ute tribal members
Utah Code § 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— 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— Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds
Utah Code § 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— License certificate -- Display at place of business -- Failure to secure license -- Penalties
Utah Code § 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— Deductions allowed -- Prorating of deduction to retail dealers
Utah Code § 59-13-208— Motor fuel shipments from out of state -- Reports required
Utah Code § 59-13-209— Due date -- Delinquency -- Penalties -- Interest -- Collection procedure
Utah Code § 59-13-210— Commission rulemaking authority
Utah Code § 59-13-211— Distributor's records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits
Utah Code § 59-13-212— Penalties for failure to make reports or returns -- Criminal penalties