PocketLaw | Utah Code | Special Fuel

Special Fuel

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Tax basis -- Rate -- Exemptions -- Revenue deposited with treasurer and credited to Transportation Fund -- Reduction of tax in limited circumstances.

Refund of taxes impacting Ute tribe and Ute tribal members.

Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds -- Discontinuance of business -- Liens upon property.

Special fuel user permits -- Application -- Revocation of permits under certain circumstances.

Inspection of clean fuel vehicles.

User report required -- Contents of report -- Signature -- Penalties -- Exemptions from requirements -- Change of exemption status -- Duty to notify commission.

Due date of special fuel tax.

Supplier reports -- Signature required -- Penalties.

Delinquency -- Penalties -- Interest.

Special fuel from out of state -- Reports required -- Contents of reports.

Tax is a lien against vehicle -- Removable only when tax is paid.

Special fuel user records -- Auditing requirements -- Deposit of funds with treasurer as dedicated credits.

Commission to enforce the laws -- Estimations of tax -- Penalties -- Notice of determinations -- Information sharing with other states.

Special fuel user permit required before registration of vehicle.

Transfer of ownership of vehicle -- Lien to be removed -- Tax clearance by commission.

Refunds.

Penalties for violations of the special fuel tax provisions.

Use of dyed diesel on highways prohibited -- Penalty.

Wholesaler option for rack distributions tax payments -- Notification -- Security.

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.