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
Section 315 – Transfer of ownership of vehicle — Lien to be removed — Tax clearance by commission.
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 issued by the commission. Enacted […]
Section 318 – Refunds.
59-13-318. Refunds. A refund that a taxpayer is allowed under this chapter shall be paid from the Transportation Fund. Amended by Chapter 212, 2009 General Session
Section 307 – Supplier reports — Signature required — Penalties.
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 month and any other information the commission may require to […]
Section 308 – Delinquency — Penalties — Interest.
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 amount of the delinquent tax and the penalty shall bear interest at the rate […]
Section 310 – Special fuel from out of state — Reports required — Contents of reports.
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 prescribed by the commission showing: (a) […]
Section 311 – Tax is a lien against vehicle — Removable only when tax is paid.
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 paid or the […]
Section 312 – Special fuel user records — Auditing requirements — Deposit of funds with treasurer as dedicated credits.
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, evidencing the purchase of special fuel and […]
Section 302 – Definitions — License requirements — Penalty — Application process and requirements — Fee not required — Bonds — Discontinuance of business — Liens upon property.
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 to obtain a license; and (ii) submits an application: (A) to […]
Section 303 – Special fuel user permits — Application — Revocation of permits under certain circumstances.
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 commission for a special fuel user permit. When the […]