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us-ut/statute/title-59/chapter-59-13/part-59-13-3 — Special 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
Special Fuel
20 sections
59-13-301
Tax basis -- Rate -- Exemptions -- Revenue deposited with treasurer and credited to Transportation Fund -- Reduction of tax in limited circumstances.
59-13-301.5
Refund of taxes impacting Ute tribe and Ute tribal members.
59-13-302
Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds -- Discontinuance of business -- Liens upon property.
59-13-303
Special fuel user permits -- Application -- Revocation of permits under certain circumstances.
59-13-304
Inspection of clean fuel vehicles.
59-13-305
User report required -- Contents of report -- Signature -- Penalties -- Exemptions from requirements -- Change of exemption status -- Duty to notify commission.
59-13-306
Due date of special fuel tax.
59-13-307
Supplier reports -- Signature required -- Penalties.
59-13-308
Delinquency -- Penalties -- Interest.
59-13-310
Special fuel from out of state -- Reports required -- Contents of reports.
59-13-311
Tax is a lien against vehicle -- Removable only when tax is paid.
59-13-312
Special fuel user records -- Auditing requirements -- Deposit of funds with treasurer as dedicated credits.
59-13-313
Commission to enforce the laws -- Estimations of tax -- Penalties -- Notice of determinations -- Information sharing with other states.
59-13-314
Special fuel user permit required before registration of vehicle.
59-13-315
Transfer of ownership of vehicle -- Lien to be removed -- Tax clearance by commission.
59-13-318
Refunds.
59-13-320
Penalties for violations of the special fuel tax provisions.
59-13-320.5
Use of dyed diesel on highways prohibited -- Penalty.
59-13-321
Wholesaler option for rack distributions tax payments -- Notification -- Security.
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.
