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: […]
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 […]
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 […]
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 […]
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, […]
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, […]
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 […]
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 […]
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 […]
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) […]
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 […]
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 […]
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 […]
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
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 […]
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
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 […]
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 […]
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 […]
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 […]
