Utah Code 59-13-310. Special fuel from out of state — Reports required — Contents of reports
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(1) Every person who delivers special fuel from outside the state to any consignee within the state shall file with the commission on or before the last day of each month a report on forms prescribed by the commission showing:
Terms Used In Utah Code 59-13-310
- 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
- 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
- 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
(1)(a) all deliveries of special fuel within the state during the preceding month; and(1)(b) the points of origin and original destination.(2) Where any consignment of special fuel was diverted in transit and delivered within this state, the carrier making delivery of this consignment shall report to the commission:(2)(a) the place of the delivery of the consignment;(2)(b) to whom the consignment was delivered;(2)(c) the number of gallons of special fuel transported or delivered;(2)(d) the date of delivery and the name of the consignor and of the consignee; and(2)(e) any other information the commission may require. - Special fuel: means any fuel regardless of name or character that: