PocketLaw | Utah Code | Motor Fuel

Motor Fuel

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Rate -- Tax basis -- Exemptions -- Revenue deposited into the Transportation Fund -- Restricted account for boating uses -- Refunds -- Reduction of tax in limited circumstances.

Refund of taxes impacting Ute tribe and Ute tribal members.

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.

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.

Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds.

Distributors liable for tax -- Computations -- Exceptions -- Assumption of liability statements -- Motor fuel received -- Tax to be added to price of motor fuel.

License certificate -- Display at place of business -- Failure to secure license -- Penalties.

Distributor requirements -- Reports and statements to be furnished to the commission -- Contents of statements -- Statement to be signed -- Penalties.

Deductions allowed -- Prorating of deduction to retail dealers.

Motor fuel shipments from out of state -- Reports required.

Due date -- Delinquency -- Penalties -- Interest -- Collection procedure.

Commission rulemaking authority.

Distributor's records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits.

Penalties for failure to make reports or returns -- Criminal penalties.