Utah Code 59-13-502. Interstate fuel tax agreements — Compliance procedures
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(1) After the commission‘s membership in an agreement provided for under Section 59-13-501 becomes effective, a taxpayer shall, for vehicles powered by special fuel qualifying under the agreement, be required to pay the special fuel tax at the rate established under Part 3, Special Fuel , in accordance with the provisions of the agreement.
Terms Used In Utah Code 59-13-502
- Commission: means the State Tax Commission. 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
- 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(2) Any taxpayer who has vehicles, qualifying under an agreement entered into under this part, which operate on motor fuel as defined under Section
59-13-102 , shall account for and pay tax on fuel used in those vehicles at the rate established underPart 2, Motor Fuel , in accordance with the agreement, and receive credit for taxes paid underPart 2, Motor Fuel , on purchases as provided for in the agreement.(3) The statutory notice procedures of this chapter, penalty provisions of Section59-1-401 , and adjudicative procedures inTitle 63G, Chapter 4, Administrative Procedures Act , are applicable to this part.