§ 59-13-201 Rate — Tax basis — Exemptions — Revenue deposited into the Transportation Fund — Restricted account for boating uses — Refunds — Reduction of tax in limited circumstances
§ 59-13-201.5 Refund of taxes impacting Ute tribe and Ute tribal members
§ 59-13-202 Refund of tax for agricultural uses on individual income and corporate franchise and income tax returns — Application for permit for refund — Division of Finance to pay claims — Rules permitted to enforce part — Penalties — Revenue and Taxation Inter
§ 59-13-202.5 Refunds of tax due to fire, flood, storm, accident, crime, discharge in bankruptcy, or mixing of fuels — Filing claims and affidavits — Commission approval — Rulemaking — Appeals — Penalties
§ 59-13-203.1 Definitions — License requirements — Penalty — Application process and requirements — Fee not required — Bonds
§ 59-13-204 Distributors liable for tax — Computations — Exceptions — Assumption of liability statements — Motor fuel received — Tax to be added to price of motor fuel
§ 59-13-205 License certificate — Display at place of business — Failure to secure license — Penalties
§ 59-13-206 Distributor requirements — Reports and statements to be furnished to the commission — Contents of statements — Statement to be signed — Penalties
§ 59-13-207 Deductions allowed — Prorating of deduction to retail dealers
§ 59-13-208 Motor fuel shipments from out of state — Reports required
§ 59-13-209 Due date — Delinquency — Penalties — Interest — Collection procedure
§ 59-13-210 Commission rulemaking authority
§ 59-13-211 Distributor’s records — Audit requirements — Deposit of revenues with treasurer — Dedicated credits
§ 59-13-212 Penalties for failure to make reports or returns — Criminal penalties
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Terms Used In Utah Code > Title 59 > Chapter 13 > Part 2 - Motor Fuel

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
  • Clean fuel: means :
         (2)(a) the following special fuels:
              (2)(a)(i) propane;
              (2)(a)(ii) compressed natural gas;
              (2)(a)(iii) liquified natural gas;
              (2)(a)(iv) electricity; or
              (2)(a)(v) hydrogen; or
         (2)(b) any motor or special fuel that meets the clean fuel vehicle standards in the federal Clean Air Act Amendments of 1990, Title II. See Utah Code 59-13-102
  • Commission: means the State Tax Commission. See Utah Code 59-13-102
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Consumer Price Index: means the Consumer Price Index for All Urban Consumers as published by the Bureau of Labor Statistics of the United States Department of Labor. See Utah Code 59-13-102
  • Diesel fuel: includes any combustible liquid, by whatever name the liquid may be known or sold, when the liquid is used in an internal combustion engine for the generation of power to operate a motor vehicle licensed to operate on the highway, except fuel that is subject to the tax imposed in Part 2, Motor Fuel, and Part 4, Aviation Fuel, of this chapter. 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
  • Dyed diesel fuel: means diesel fuel that is dyed in accordance with Utah Code 59-13-102
  • Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fuels: means any gas, liquid, solid, mixture, or other energy source which is generally used in an engine or motor for the generation of power, including aviation fuel, clean fuel, diesel fuel, motor fuel, and special fuel. See Utah Code 59-13-102
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • 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
  • Motor fuels received: means :
         (15)(a) motor fuels that have been loaded at the refinery or other place into tank cars, placed in any tank at the refinery from which any withdrawals are made directly into tank trucks, tank wagons, or other types of transportation equipment, containers, or facilities other than tank cars, or placed in any tank at the refinery from which any sales, uses, or deliveries not involving transportation are made directly; or
         (15)(b) motor fuels that have been imported by any person into the state from any other state or territory by tank car, tank truck, pipeline, or any other conveyance at the time when, and the place where, the interstate transportation of the motor fuel is completed within the state by the person who at the time of the delivery is the owner of the motor fuel. See Utah Code 59-13-102
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Oil pricing service: means an organization that:
         (16)(a) publishes wholesale petroleum prices within the United States;
         (16)(b) publishes at least 25,000 rack prices on a daily basis; and
         (16)(c) receives daily gasoline and diesel prices from at least 100,000 retail outlets in the United States and Canada. 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
  • Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
  • Signature: includes a name, mark, or sign written with the intent to authenticate an instrument or writing. See Utah Code 68-3-12.5
  • 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
  • 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
  • Statute: A law passed by a legislature.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
  • Ute tribal member: means an enrolled member of the Ute tribe. See Utah Code 59-13-102
  • Ute tribe: means the Ute Indian Tribe of the Uintah and Ouray Reservation. See Utah Code 59-13-102
  • Ute trust land: means the lands:
         (29)(a) of the Uintah and Ouray Reservation that are held in trust by the United States for the benefit of:
              (29)(a)(i) the Ute tribe;
              (29)(a)(ii) an individual; or
              (29)(a)(iii) a group of individuals; or
         (29)(b) specified as trust land by agreement between the governor and the Ute tribe meeting the requirements of Subsections 59-13-201. See Utah Code 59-13-102
  • 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