(1) 

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Terms Used In Utah Code 59-13-209

  • Commission: means the State Tax Commission. See Utah Code 59-13-102
  • Distributor: means any person in this state who:
(a) imports or causes to be imported motor fuel for use, distribution, or sale, whether at retail or wholesale;
(b) produces, refines, manufactures, or compounds motor fuel in this state for use, distribution, or sale in this state;
(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
(d) for purposes of 4, only, makes retail sales of aviation fuel to:
(i) federally certificated air carriers; and
(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
  • 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
    • (a)  The motor fuel tax is due and payable by the distributor on or before the last day of each month to the commission for the number of gallons of motor fuel sold, used, or received for sale or use by the distributor during the preceding calendar month.

    (b)  The commission shall receipt the distributor for taxes paid and shall promptly deposit all revenue with the state treasurer.

    (2) 

    (a)  If any distributor fails or refuses to pay any tax when it becomes due and payable, the tax is delinquent.

    (b)  If a distributor is delinquent in tax payments, the commission shall impose a penalty as provided under Section 59-1-401.

    (c)  The amount of the tax shall bear interest at the rate and in the manner prescribed in Section 59-1-402.

    (3) 

    (a)  A report or payment of tax is not considered delinquent if the envelope in which the report or remittance is enclosed bears a post office cancellation mark dated on or before the date on which the report or payment is due.

    (b)  The commission, upon receipt of a report or remittance described in Subsection (3)(a), shall treat the report or payment as if it had been received on the date it was due.

    (4)  If any part of a tax due is deficient or delinquent because of negligence or disregard of this part, or in the case of false or fraudulent monthly reports, or intent to evade the tax, a penalty shall be added to the tax due as provided in Section 59-1-401.

    (5) 

    (a)  A tax due and unpaid under this part constitutes a debt due the state and may be collected, together with interest, penalty, and costs, by appropriate judicial proceeding.

    (b)  The remedy described in Subsection (5)(a) is in addition to all other remedies.

    (6)  If the tax imposed by this part is not paid when it is due, collection may be made in accordance with 14.

    Amended by Chapter 212, 2009 General Session

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