(1) Every distributor of motor fuel shall render to the commission, on or before the last day of each month, the following statements on forms prescribed by the commission:

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Terms Used In Utah Code 59-13-206

  • 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
  • Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
  • 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
  • Signature: includes a name, mark, or sign written with the intent to authenticate an instrument or writing. See Utah Code 68-3-12.5
     (1)(a) the number of gallons of motor fuel sold, used, or received for sale or use by the distributor during the preceding calendar month;
     (1)(b) an itemized account of the date and quantities of motor fuel sold, used, or received for sale or use, stating separately the sales made in interstate commerce and those made in broken packages; and
     (1)(c) any other information incidental to the enforcing of this part which the commission may require.
(2) The statement shall be signed by a responsible representative of the distributor. This signature need not be notarized, but when signed is considered to have been made under oath. Bills shall be rendered to all purchasers of motor fuel by distributors.
(3) A penalty for failure to file the statement required by Subsection (1) shall be as provided under Section 59-1-401.

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