Utah Code 59-13-311. Tax is a lien against vehicle — Removable only when tax is paid
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Terms Used In Utah Code 59-13-311
- Lien: A claim against real or personal property in satisfaction of a debt.
- 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
The special fuel tax constitutes a lien upon, and has the effect of an execution duly levied against, any vehicle in which special fuel is used. The lien may not be removed until the special fuel tax is paid or the vehicle subject to the lien is sold in payment of the tax.