Section 304 – Inspection of clean fuel vehicles.
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 gaseous at standard atmospheric conditions. Amended by Chapter 153, […]
Section 305 – User report required — Contents of report — Signature — Penalties — Exemptions from requirements — Change of exemption status — Duty to notify commission.
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 of the month following the end of a reporting period, […]
Section 306 – Due date of special fuel tax.
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 remittance does not bear […]
Section 301.5 – Refund of taxes impacting Ute tribe and Ute tribal members.
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 special fuel includes the amount paid in […]
Section 210 – Commission rulemaking authority.
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. Amended by Chapter 212, 2009 General Session
Section 211 – Distributor’s records — Audit requirements — Deposit of revenues with treasurer — Dedicated credits.
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) forward the necessary records to Salt Lake City; […]
Section 212 – Penalties for failure to make reports or returns — Criminal penalties.
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 criminal violation as provided in Section 59-1-401. Enacted by […]
Section 301 – Tax basis — Rate — Exemptions — Revenue deposited with treasurer and credited to Transportation Fund — Reduction of tax in limited circumstances.
Effective 7/1/2019 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 (2), (3), (11), and (12) and Section 59-13-304, a tax is imposed at the same rate imposed under Subsection 59-13-201(1)(a) on the: […]
Section 205 – License certificate — Display at place of business — Failure to secure license — Penalties.
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. (2) If any person becomes a distributor, without first securing the license […]
Section 206 – Distributor requirements — Reports and statements to be furnished to the commission — Contents of statements — Statement to be signed — Penalties.
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 following statements on forms prescribed by the commission: (a) the […]