(1) A distributor who does not maintain adequate motor fuel records at one location in this state so that an audit of the records may be made, may be required to:

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Terms Used In Utah Code 59-13-211

  • City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
  • Commission: means the State Tax Commission. See Utah Code 59-13-102
  • Distributor: means any person in this state who:
         (7)(a) imports or causes to be imported motor fuel for use, distribution, or sale, whether at retail or wholesale;
         (7)(b) produces, refines, manufactures, or compounds motor fuel in this state for use, distribution, or sale in this state;
         (7)(c) is engaged in the business of purchasing motor fuel for resale in wholesale quantities to retail dealers of motor fuel and who accounts for his own motor fuel tax liability; or
         (7)(d) for purposes of Part 4, Aviation Fuel, only, makes retail sales of aviation fuel to:
              (7)(d)(i) federally certificated air carriers; and
              (7)(d)(ii) other persons. See Utah Code 59-13-102
  • 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
  • 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
     (1)(a) forward the necessary records to Salt Lake City; or
     (1)(b) pay the necessary expenses of an auditor to make the examination at the proper division office.
(2) Funds collected under this section:

     (2)(a) shall be deposited with the state treasurer; and
     (2)(b) are dedicated credits for the commission.
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