Part
Special Fuel
Title 59 — Revenue and Taxation §§ 59-13-301–59-13-322
- Utah Code § 59-13-301— Tax basis -- Rate -- Exemptions -- Revenue deposited with treasurer and credited to Transportation Fund -- Reduction of tax in limited circumstances
- Utah Code § 59-13-301.5— Refund of taxes impacting Ute tribe and Ute tribal members
- Utah Code § 59-13-302— Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds -- Discontinuance of business -- Liens upon property
- Utah Code § 59-13-303— Special fuel user permits -- Application -- Revocation of permits under certain circumstances
- Utah Code § 59-13-304— Inspection of clean fuel vehicles
- Utah Code § 59-13-305— User report required -- Contents of report -- Signature -- Penalties -- Exemptions from requirements -- Change of exemption status -- Duty to notify commission
- Utah Code § 59-13-306— Due date of special fuel tax
- Utah Code § 59-13-307— Supplier reports -- Signature required -- Penalties
- Utah Code § 59-13-308— Delinquency -- Penalties -- Interest
- Utah Code § 59-13-310— Special fuel from out of state -- Reports required -- Contents of reports
- Utah Code § 59-13-311— Tax is a lien against vehicle -- Removable only when tax is paid
- Utah Code § 59-13-312— Special fuel user records -- Auditing requirements -- Deposit of funds with treasurer as dedicated credits
- Utah Code § 59-13-313— Commission to enforce the laws -- Estimations of tax -- Penalties -- Notice of determinations -- Information sharing with other states
- Utah Code § 59-13-314— Special fuel user permit required before registration of vehicle
- Utah Code § 59-13-315— Transfer of ownership of vehicle -- Lien to be removed -- Tax clearance by commission
- Utah Code § 59-13-318— Refunds
- Utah Code § 59-13-320— Penalties for violations of the special fuel tax provisions
- Utah Code § 59-13-320.5— Use of dyed diesel on highways prohibited -- Penalty
- Utah Code § 59-13-321— Wholesaler option for rack distributions tax payments -- Notification -- Security
- Utah Code § 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 -- Penalties