Utah Code 59-13-307. Supplier reports — Signature required — Penalties
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(1) Each supplier shall file with the commission, on or before the last day of each month, a report on forms prescribed by the commission showing the amount of fuel delivered or removed during the preceding calendar month and any other information the commission may require to carry out the purposes of this part.
Terms Used In Utah Code 59-13-307
- Commission: means the State Tax Commission. See Utah Code 59-13-102
- Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
- Signature: includes a name, mark, or sign written with the intent to authenticate an instrument or writing. 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(2) The report shall be signed by the supplier or a responsible representative. This signature need not be notarized, but when signed is considered to have been made under oath. The report shall be accompanied by a remittance payable to the commission for the amount of special fuel tax due.(3) A penalty is imposed under Section
59-1-401 upon each licensee and bonded supplier who fails to file any report as prescribed regardless of the imposition of other penalties under this part.