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 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 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
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 320 – Penalties for violations of the special fuel tax provisions.
59-13-320. Penalties for violations of the special fuel tax provisions. (1) The following offenses, unless otherwise provided, are class B misdemeanors: (a) failing or refusing to pay the tax imposed by this part; (b) engaging in business in this state as a supplier without being the holder of an uncancelled license to engage in this […]
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 […]