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 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 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 […]
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) […]