Utah Code 59-13-208. Motor fuel shipments from out of state — Reports required
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(1) Every person delivering within this state any motor fuel which has been shipped from outside the state shall, on or before the last day of each month, report in writing all deliveries during the preceding month to the commission on forms prescribed by it. The report shall show:
Terms Used In Utah Code 59-13-208
- 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
- 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
- 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(1)(a) the date of delivery;(1)(b) the person who received the delivery;(1)(c) the quantity as shown by the bill of lading; and(1)(d) any other information the commission may require.(2) The commission may require from carriers necessary information regarding the shipment of other petroleum products.