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 […]
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 – 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 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 […]