Title 59, Revenue and Taxation

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 s…

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. (1)(a) A retailer, wholesaler, or licensed distributor, who without fa…

59-13-203.1. Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds. (1) As used in this section: (a) "applicant" means a person that: (i) is required by this section to obtain a license; and (ii) submits an application…

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. (1) Distributors licensed under this part who receive motor fuel are liable for the tax as provided by this…

59-13-205. License certificate -- Display at place of business -- Failure to secure license -- Penalties. (1) Each distributor of motor fuel shall, at all times, conspicuously display at the distributor's place of business or agency a license certificate issued by the commission.…

59-13-206. Distributor requirements -- Reports and statements to be furnished to the commission -- Contents of statements -- Statement to be signed -- Penalties. (1) Every distributor of motor fuel shall render to the commission, on or before the last day of each month, the follo…

59-13-207. Deductions allowed -- Prorating of deduction to retail dealers. (1) There is deducted 2% from the gross amount of motor fuel taxable under this part to allow for all evaporation, loss in handling, and expenses of collection. All distributors shall report the gross amou…

59-13-208. Motor fuel shipments from out of state -- Reports required. (1) Every person delivering within this state any motor fuel which has been shipped from outside the state shall, on or before the last day of each month, report in writing all deliveries during the preceding …

59-13-209. Due date -- Delinquency -- Penalties -- Interest -- Collection procedure. (1)(a) The motor fuel tax is due and payable by the distributor on or before the last day of each month to the commission for the number of gallons of motor fuel sold, used, or received for sale …

59-13-210. Commission rulemaking authority. In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to administer and enforce this part.

59-13-211. Distributor's records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits. (1) A distributor who does not maintain adequate motor fuel records at one location in this state so that an audit of the records may be made, may be required to: (a…

59-13-212. Penalties for failure to make reports or returns -- Criminal penalties. Any person who violates this part or who fails or neglects to make any statement, report, or return required by this part, where the penalty is not otherwise specifically prescribed, is guilty of a…

59-13-301. Tax basis -- Rate -- Exemptions -- Revenue deposited with treasurer and credited to Transportation Fund -- Reduction of tax in limited circumstances. (1)(a) Except as provided in Subsections (1)(b), (2), (3), (11), and (12) and Section 59-13-301.5, a tax is imposed at …

59-13-301.5. Refund of taxes impacting Ute tribe and Ute tribal members. (1) In accordance with this section, the Ute tribe may receive a refund from the state of amounts paid in accordance with Section 59-13-301 if: (a) the amounts paid by the Ute tribe when it purchases the spe…

59-13-302. Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds -- Discontinuance of business -- Liens upon property. (1) As used in this section: (a) "applicant" means a person that: (i) is required by this section t…

59-13-303. Special fuel user permits -- Application -- Revocation of permits under certain circumstances. (1)(a) Except as provided in Subsection (1)(b), each user shall, prior to the use of the fuel in a qualified motor vehicle, apply to the commission on forms prescribed by the…

59-13-304. Inspection of clean fuel vehicles. (1) The commission may require each clean fuel vehicle to be inspected for safe operation. (2) Each clean fuel vehicle shall be equipped with an approved and properly installed carburetion system if it is powered by a fuel that is gas…

59-13-305. User report required -- Contents of report -- Signature -- Penalties -- Exemptions from requirements -- Change of exemption status -- Duty to notify commission. (1) Unless exempted by Subsection (5), each user shall file with the commission, on or before the last day o…

59-13-306. Due date of special fuel tax. The special fuel tax is due and payable at the offices of the commission on or before the last day of the month following each reporting period. If not paid at the offices of the commission or if the envelope enclosing the report or remitt…

59-13-307. Supplier reports -- Signature required -- Penalties. (1) Each supplier shall file with the commission, on or before the last day of each month, a report on forms prescribed by the commission showing the amount of fuel delivered or removed during the preceding calendar …

59-13-308. Delinquency -- Penalties -- Interest. If any user becomes delinquent in tax payments under this part, all licenses or permits issued under this part are automatically revoked. In addition, the commission shall impose a penalty determined under Section 59-1-401. The amo…

59-13-310. Special fuel from out of state -- Reports required -- Contents of reports. (1) Every person who delivers special fuel from outside the state to any consignee within the state shall file with the commission on or before the last day of each month a report on forms presc…

59-13-311. Tax is a lien against vehicle -- Removable only when tax is paid. The special fuel tax constitutes a lien upon, and has the effect of an execution duly levied against, any vehicle in which special fuel is used. The lien may not be removed until the special fuel tax is …

59-13-312. Special fuel user records -- Auditing requirements -- Deposit of funds with treasurer as dedicated credits. (1)(a) A user claiming a refund for taxes paid to a supplier shall retain on file a receipt or invoice, or a microfilm or microfiche of the receipt or invoice, e…

59-13-313. Commission to enforce the laws -- Estimations of tax -- Penalties -- Notice of determinations -- Information sharing with other states. (1)(a) The commission is charged with the enforcement of this part and may prescribe rules relating to administration and enforcement…

59-13-314. Special fuel user permit required before registration of vehicle. Before registering any motor vehicle which is operated by special fuels, the registered owner or lessee of the vehicle shall obtain a valid special fuel user permit for the current year if required under…

59-13-315. Transfer of ownership of vehicle -- Lien to be removed -- Tax clearance by commission. The transfer of registered ownership of any motor vehicle subject to a lien of the tax imposed by this part may be effected only after a certificate of clearance of the tax has been …

59-13-318. Refunds. A refund that a taxpayer is allowed under this chapter shall be paid from the Transportation Fund.

59-13-320. Penalties for violations of the special fuel tax provisions. (1) The following offenses, unless otherwise provided, are class B misdemeanors: (a) failing or refusing to pay the tax imposed by this part; (b) engaging in business in this state as a supplier without being…

59-13-320.5. Use of dyed diesel on highways prohibited -- Penalty. (1) A person may not operate a motor vehicle on a highway if a fuel supply tank of the motor vehicle contains dyed diesel fuel, unless: (a) permitted under federal law; (b)(i) the motor vehicle is used on the high…

59-13-321. Wholesaler option for rack distributions tax payments -- Notification -- Security. (1) As used in this section "wholesaler" means a person who receives a rack distribution of diesel fuel from a supplier for purposes of resale. (2)(a) Upon agreement of wholesaler and su…

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. (1)(a) A retailer, wholesaler, licensed distributor, or licensed supplie…

59-13-401. Aviation fuel tax -- Rate. (1) A tax is imposed upon aviation fuel at the rates provided in this section. (2) Except as provided by Subsection (3), the tax on aviation fuel shall be 9 cents per gallon. (3) Aviation fuel purchased for use by a federally certificated air…

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. (1)(a) All revenue received by the commission under this part shall be deposited daily…

59-13-403. Administration and penalties -- Bond requirements. (1) All administrative and penalty provisions of Part 2, Motor Fuel, apply to the administration of Part 4, Aviation Fuel. (2) Notwithstanding Subsection (1), a distributor is not required to furnish a bond if the dist…

59-13-501. Interstate fuel tax agreements by commission -- Contents of agreement -- Rulemaking power -- Legal remedies -- Conflicts. (1) The commission may enter into cooperative agreements with other states for the exchange of information and auditing of users of motor fuel and …

59-13-502. Interstate fuel tax agreements -- Compliance procedures. (1) After the commission's membership in an agreement provided for under Section 59-13-501 becomes effective, a taxpayer shall, for vehicles powered by special fuel qualifying under the agreement, be required to …