Utah Code 59-13-501. Interstate fuel tax agreements by commission — Contents of agreement — Rulemaking power — Legal remedies — Conflicts
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(1) The commission may enter into cooperative agreements with other states for the exchange of information and auditing of users of motor fuel and special fuels used in fleets of motor vehicles operated or intended to operate interstate. Any agreement, arrangement, declaration, or amendment is not effective until stated in writing and filed with the commission.
Terms Used In Utah Code 59-13-501
- Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
- Commission: means the State Tax Commission. 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
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- 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
- 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
- Writing: includes :
(48)(a) printing;(48)(b) handwriting; and(48)(c) information stored in an electronic or other medium if the information is retrievable in a perceivable format. See Utah Code 68-3-12.5(2) Any agreement may provide for:(2)(a) determining the base state for users;(2)(b) users’ records requirements;(2)(c) audit procedures;(2)(d) exchange of information;(2)(e) persons eligible for tax licensing;(2)(f) defining qualified motor vehicles;(2)(g) determining if bonding is required;(2)(h) specifying reporting requirements and periods including defining uniform penalty and interest rates for late reporting;(2)(i) determining methods for collecting and forwarding of motor fuel and special fuel taxes and penalties to another jurisdiction; and(2)(j) any other provisions designed to facilitate the administration of the agreement.(3) The commission may, as required by the terms of an agreement, forward to officers of another state any information in the commission’s possession relative to the manufacture, receipts, sale, use, transportation, or shipment of motor fuel or special fuel by any person. The commission may disclose the location of officers, motor vehicles, and other real and personal property of users of motor fuel or special fuel to officers of another state.(4) Any agreement may provide for each state to audit the records of persons based in the state, to determine if the motor fuel or special fuel taxes due each state are properly reported and paid. Each state shall forward the findings of the audits performed on persons based in the state to each state in which the person has taxable use of motor fuels and special fuels. For persons not based in this state and who have taxable use of motor fuels or special fuels in this state, the commission may serve the audit findings received from another state, in the form of an assessment, on the person as if the audit were conducted by the commission.(5) Any agreement entered into pursuant to this section does not preclude the commission from auditing the records of any person covered by the provisions of this chapter.(6) The legal remedies for any person served with an order or assessment under this section are as prescribed in this chapter.(7) If the commission enters into any agreement under the authority of this section, and the provisions established in the agreement are in conflict with any rules promulgated by the commission, the agreement provisions prevail. - Special fuel: means any fuel regardless of name or character that: