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us-ut/statute/title-59/chapter-59-13/part-59-13-2 — Motor Fuel · Axiom
Axiom
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Utah
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Statutes
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Title 59
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§ chapter-59-13
Motor Fuel
14 sections
59-13-201
Rate -- Tax basis -- Exemptions -- Revenue deposited into the Transportation Fund -- Restricted account for boating uses -- Refunds -- Reduction of tax in limited circumstances.
59-13-201.5
Refund of taxes impacting Ute tribe and Ute tribal members.
59-13-202
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.
59-13-202.5
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.
59-13-203.1
Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds.
59-13-204
Distributors liable for tax -- Computations -- Exceptions -- Assumption of liability statements -- Motor fuel received -- Tax to be added to price of motor fuel.
59-13-205
License certificate -- Display at place of business -- Failure to secure license -- Penalties.
59-13-206
Distributor requirements -- Reports and statements to be furnished to the commission -- Contents of statements -- Statement to be signed -- Penalties.
59-13-207
Deductions allowed -- Prorating of deduction to retail dealers.
59-13-208
Motor fuel shipments from out of state -- Reports required.
59-13-209
Due date -- Delinquency -- Penalties -- Interest -- Collection procedure.
59-13-210
Commission rulemaking authority.
59-13-211
Distributor's records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits.
59-13-212
Penalties for failure to make reports or returns -- Criminal penalties.
