Section 403 – Administration and penalties — Bond requirements.
Effective 5/14/2019 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 distributor: (a) meets the definition of distributor under Subsection 59-13-102(7)(d); and […]
Section 501 – Interstate fuel tax agreements by commission — Contents of agreement — Rulemaking power — Legal remedies — Conflicts.
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 special fuels used in fleets of motor vehicles operated or intended to […]
Section 502 – Interstate fuel tax agreements — Compliance procedures.
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 pay the special fuel tax at the rate established under Part 3, Special Fuel, in accordance […]
Section 320.5 – Use of dyed diesel on highways prohibited — Penalty.
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 highway only to travel from […]
Section 321 – Wholesaler option for rack distributions tax payments — Notification — Security.
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 supplier, the payment of the taxes to the supplier under this […]
Section 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.
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 supplier, who without fault, sustains a loss or destruction of 7,000 or more gallons […]
Section 401 – Aviation fuel tax — Rate.
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 carrier is subject to a […]
Section 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.
Effective 5/14/2019 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 with the state treasurer who shall credit all […]
Section 313 – Commission to enforce the laws — Estimations of tax — Penalties — Notice of determinations — Information sharing with other states.
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 of this part. (b) The commission may coordinate with state and federal […]
Section 314 – Special fuel user permit required before registration of vehicle.
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 Section 59-13-303. Amended by Chapter 153, 2008 General Session