Section 207 – Deductions allowed — Prorating of deduction to retail dealers.
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 amount of taxable motor fuel which is produced, received, refined, or […]
Section 208 – Motor fuel shipments from out of state — Reports required.
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 month to the commission on forms prescribed by […]
Section 209 – Due date — Delinquency — Penalties — Interest — Collection procedure.
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 or use by the […]
Section 201.5 – Refund of taxes impacting Ute tribe and Ute tribal members.
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 motor fuel is purchased from a licensed distributor; […]
Section 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 study.
Effective 3/24/2022 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 study. (1) As used in this section: (a) (i) […]
Section 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.
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 fault, sustains a loss or destruction of 8,000 or more gallons of motor […]
Section 203.1 – Definitions — License requirements — Penalty — Application process and requirements — Fee not required — Bonds.
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: (A) to the commission; and (B) for a license under […]
Section 204 – Distributors liable for tax — Computations — Exceptions — Assumption of liability statements — Motor fuel received — Tax to be added to price of motor fuel.
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 part, and shall report the receipt of the […]
Section 103 – List of clean fuels provided to tax commission — Report to the Legislature.
Effective 1/1/2021 59-13-103. List of clean fuels provided to tax commission — Report to the Legislature. (1) The Air Quality Board shall annually provide to the tax commission a list of fuels that are clean fuels under Section 59-13-102. (2) The Air Quality Board appointed under Section 19-2-103 shall in conjunction with the State Tax […]
Section 201 – Rate — Tax basis — Exemptions — Revenue deposited into the Transportation Fund — Restricted account for boating uses — Refunds — Reduction of tax in limited circumstances.
Effective 7/1/2022 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) Subject to the provisions of this section and except as provided in Subsection (1)(e), a tax is imposed at the rate of […]