Terms Used In Utah Code > Title 59 > Chapter 13 > Part 1 - General Provisions

• Aviation fuel: means fuel that is sold at airports and used exclusively for the operation of aircraft. See Utah Code 59-13-102
• Clean fuel: means :
       (2)(a) the following special fuels:

            (2)(a)(i) propane;

            (2)(a)(ii) compressed natural gas;

            (2)(a)(iii) liquified natural gas;

            (2)(a)(iv) electricity; or

            (2)(a)(v) hydrogen; or
       (2)(b) any motor or special fuel that meets the clean fuel vehicle standards in the federal Clean Air Act Amendments of 1990, Title II. See Utah Code 59-13-102
• Commission: means the State Tax Commission. See Utah Code 59-13-102
• Consumer Price Index: means the Consumer Price Index for All Urban Consumers as published by the Bureau of Labor Statistics of the United States Department of Labor. See Utah Code 59-13-102
• Diesel fuel: includes any combustible liquid, by whatever name the liquid may be known or sold, when the liquid is used in an internal combustion engine for the generation of power to operate a motor vehicle licensed to operate on the highway, except fuel that is subject to the tax imposed in Part 2, Motor Fuel, and Part 4, Aviation Fuel, of this chapter. See Utah Code 59-13-102
• Exchange agreement: means an agreement between licensed suppliers where one is a position holder in a terminal who agrees to deliver taxable special fuel to the other supplier or the other supplier's customer at the loading rack of the terminal where the delivering supplier holds an inventory position. See Utah Code 59-13-102
• Fuels: means any gas, liquid, solid, mixture, or other energy source which is generally used in an engine or motor for the generation of power, including aviation fuel, clean fuel, diesel fuel, motor fuel, and special fuel. See Utah Code 59-13-102
• Highway: means every way or place, of whatever nature, generally open to the use of the public for the purpose of vehicular travel notwithstanding that the way or place may be temporarily closed for the purpose of construction, maintenance, or repair. See Utah Code 59-13-102
• Land: includes :
       (18)(a) land;
       (18)(b) a tenement;
       (18)(c) a hereditament;
       (18)(d) a water right;
       (18)(e) a possessory right; and
       (18)(f) a claim. See Utah Code 68-3-12.5
• Motor fuel: means fuel that is commonly or commercially known or sold as gasoline or gasohol and is used for any purpose, but does not include aviation fuel. See Utah Code 59-13-102
• Person: means :
       (24)(a) an individual;
       (24)(b) an association;
       (24)(c) an institution;
       (24)(d) a corporation;
       (24)(e) a company;
       (24)(f) a trust;
       (24)(g) a limited liability company;
       (24)(h) a partnership;
       (24)(i) a political subdivision;
       (24)(j) a government office, department, division, bureau, or other body of government; and
       (24)(k) any other organization or entity. See Utah Code 68-3-12.5
• Property: includes both real and personal property. See Utah Code 68-3-12.5
• Special fuel: means any fuel regardless of name or character that:
            (20)(a)(i) is usable as fuel to operate or propel a motor vehicle upon the public highways of the state; and
            (20)(a)(ii) is not taxed under the category of aviation or motor fuel. See Utah Code 59-13-102
• State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
• Two party exchange: means a transaction in which special fuel is transferred between licensed suppliers pursuant to an exchange agreement. See Utah Code 59-13-102
• United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
• Ute tribe: means the Ute Indian Tribe of the Uintah and Ouray Reservation. See Utah Code 59-13-102
• Vessel: when used with reference to shipping, includes a steamboat, canal boat, and every structure adapted to be navigated from place to place. See Utah Code 68-3-12.5