(1)  A distributor who does not maintain adequate motor fuel records at one location in this state so that an audit of the records may be made, may be required to:

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Terms Used In Utah Code 59-13-211

(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
  • 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)  forward the necessary records to Salt Lake City; or

    (b)  pay the necessary expenses of an auditor to make the examination at the proper division office.

    (2)  Funds collected under this section:

    (a)  shall be deposited with the state treasurer; and

    (b)  are dedicated credits for the commission.

    Amended by Chapter 212, 2009 General Session

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