Title 59, Revenue and Taxation

59-12-605. Seller or certified service provider reliance on commission information. A seller or certified service provider is not liable for failing to collect a tax at a tax rate imposed under this part if the seller's or certified service provider's failure to collect the tax i…

59-12-606. Certified service provider or model 2 seller reliance on commission certified software. (1) Except as provided in Subsection (2) and subject to Subsection (4), a certified service provider or model 2 seller is not liable for failing to collect a tax required under this…

59-12-607. Purchaser relief from liability. (1)(a) Except as provided in Subsection (1)(b), a purchaser is relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if: (i) the purchaser's seller or certified service provider r…

59-12-701. Legislative findings. The Utah Legislature finds and declares that: (1) recreational and zoological facilities and the botanical, cultural, and zoological organizations of the state of Utah enhance the quality of life of Utah's citizens, as well as the continuing growt…

59-12-702. Definitions. As used in this part: (1) "Administrative unit" means a division of a private nonprofit organization or institution that: (a) would, if it were a separate entity, be a botanical organization or cultural organization; and (b) consistently maintains books an…

59-12-703. Opinion question election -- Base -- Rate -- Imposition of tax -- Expenditure of revenue -- Administration -- Enactment, reauthorization, or repeal of tax -- Effective date -- Notice requirements -- Requirements for enforcement of reauthorized tax. (1)(a) Subject to th…

59-12-704. Distribution of revenue -- Advisory board creation -- Determining operating expenses -- Administrative charge. (1) Except as provided in Subsections (7)(b) and (9), and subject to the requirements of this section, the county legislative body of a county of the first cl…

59-12-705. Free or reduced admission day available to all state residents. Each botanical organization, cultural organization, or zoological organization that receives money from a tax imposed under this part and that periodically offers a waived or discounted admission fee shall…

59-12-707. Seller or certified service provider reliance on commission information. A seller or certified service provider is not liable for failing to collect a tax at a tax rate imposed under this part if the seller's or certified service provider's failure to collect the tax i…

59-12-708. Certified service provider or model 2 seller reliance on commission certified software. (1) Except as provided in Subsection (2) and subject to Subsection (4), a certified service provider or model 2 seller is not liable for failing to collect a tax required under this…

59-12-709. Purchaser relief from liability. (1)(a) Except as provided in Subsection (1)(b), a purchaser is relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if: (i) the purchaser's seller or certified service provider r…

59-12-801. Definitions. As used in this part: (1) "Emergency medical services" means the same as that term is defined in Section 53-2d-101. (2) "Federally qualified health center" means the same as that term is defined in 42 U.S.C. Sec. 1395x. (3) "Freestanding urgent care center…

59-12-802. Imposition of rural county health care tax -- Expenditure of tax revenue -- Base -- Rate -- Administration, collection, enforcement, and interpretation of tax -- Administrative charge. (1)(a) A county legislative body of a county of the third, fourth, fifth, or sixth c…

59-12-804. Imposition of rural city hospital tax -- Base -- Rate -- Administration, collection,enforcement, and interpretation of tax -- Administrative charge. . (1)(a) A city legislative body may impose a sales and use tax of up to 1%: (i) on the transactions described in Subsec…

59-12-805. Distribution of money collected from rural city hospital tax. (1) Except as provided in Subsection 59-12-804(5) and Subsection (2), all money collected from a tax under Section 59-12-804 shall be distributed quarterly by the city legislative body to rural city hospital…

59-12-806. Enactment, reauthorization, or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Requirements for enforcement of reauthorized tax. (1) For purposes of this section: (a) "Annexation" means an annexation to: (i) a county under Title 17, Chapter…

59-12-808. Seller or certified service provider reliance on commission information. A seller or certified service provider is not liable for failing to collect a tax at a tax rate imposed under this part if the seller's or certified service provider's failure to collect the tax i…

59-12-809. Certified service provider or model 2 seller reliance on commission certified software. (1) Except as provided in Subsection (2) and subject to Subsection (4), a certified service provider or model 2 seller is not liable for failing to collect a tax required under this…

59-12-810. Purchaser relief from liability. (1)(a) Except as provided in Subsection (1)(b), a purchaser is relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if: (i) the purchaser's seller or certified service provider r…

59-13-102. Definitions. As used in this chapter: (1) "Aviation fuel" means fuel that is sold at airports and used exclusively for the operation of aircraft. (2) "Clean fuel" means: (a) the following special fuels: (i) propane; (ii) compressed natural gas; (iii) liquified natural …

59-13-103. List of clean fuels provided to tax commission . The Air Quality Board shall annually provide to the tax commission a list of fuels that are clean fuels under Section 59-13-102.

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. (1)(a)(i) Subject to Subsection (1)(a)(ii) and the provisions of this section and except as…

59-13-201.5. 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 to a distributor for taxes imposed on the distributor in accordance with Section 59-13-204 if: (a) the m…

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 …