reglab/housing_qa huggingface dataset:
UT Code § 59-13-303 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 13 - Motor and Special Fuel Tax Act|Part 3 - Special Fuel|Section 303 - Special fuel user permits -- Application -- Revocation of permits under certain circumstances.

59-13-303. Special fuel user permits -- Application -- Revocation of permits under certain circumstances.    (1)   (a) Except as provided in Subsection (1)(b), each user shall, prior to the use of the fuel in a qualified motor vehicle, apply to the commission on forms prescribed by the commission for a special fuel user permit. When the application is approved by the commission, a single special fuel user permit shall be issued to the user.     (b) In place of the special fuel user permit issued under Subsection (1)(a), a user may purchase a special fuel user trip permit. A special fuel user trip permit is valid for 96 hours or until the qualified vehicle leaves the state, whichever occurs first.     (c) The fee for the special fuel user trip permit is $25.       (2) A special fuel user permit number shall be assigned to each licensed user and is nontransferable and valid until surrendered by the user for nonuse or until revoked by the commission.     (3) The special fuel user permit expires December 31 of each year. Special fuel user permits for the calendar year shall be honored until February 28 of the following year. An application shall be filed with the commission each year for a new special fuel user permit for vehicles operated by a licensed user.     (4)   (a) The special fuel user permit shall be kept in the passenger compartment of each vehicle, or as otherwise authorized by the commission.     (b) A user that does not comply with the requirements of this section may be required to purchase a special fuel user trip permit.       (5) The commission may revoke the special fuel user permit issued under this section from any person refusing or neglecting to comply with this part.     (6) Any user reporting Utah special fuel tax liability under Part 5, Interstate Agreements, is exempted from the permit requirements of this section.    Amended by Chapter 198, 2005 General Session
UT Code § 59-13-304 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 13 - Motor and Special Fuel Tax Act|Part 3 - Special Fuel|Section 304 - Inspection of clean fuel vehicles.

59-13-304. Inspection of clean fuel vehicles.    (1) The commission may require each clean fuel vehicle to be inspected for safe operation.     (2) Each clean fuel vehicle shall be equipped with an approved and properly installed carburetion system if it is powered by a fuel that is gaseous at standard atmospheric conditions.    Amended by Chapter 153, 2008 General Session
UT Code § 59-13-305 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 13 - Motor and Special Fuel Tax Act|Part 3 - Special Fuel|Section 305 - User report required -- Contents of report -- Signature -- Penalties -- Exemptions from requirements -- Change of exemption status -- Duty to notify commission.

59-13-305. User report required -- Contents of report -- Signature -- Penalties -- Exemptions from requirements -- Change of exemption status -- Duty to notify commission.    (1) Unless exempted by Subsection (5), each user shall file with the commission, on or before the last day of the month following the end of a reporting period, a report on forms prescribed by the commission showing:   (a) the amount of fuel purchased and the amount of fuel used during the preceding reporting period by that user in the state; and     (b) any other information the commission may require to carry out the purposes of this part.       (2) The report shall be signed by the user or a responsible representative. This signature need not be notarized, but when signed is considered to have been made under oath.     (3) A penalty is imposed under Section 59-1-401 for failure to file reports as provided in this section for each report not filed, regardless of the imposition of other penalties under this part.     (4)   (a) Each user that has a registered special fuel-powered motor vehicle other than a qualified motor vehicle and has facilities for bulk storage of special fuels shall declare special fuel tax liability for any nonqualified motor vehicle on the user report required by Subsection (1).     (b) Credit shall be given on the report for any special fuel taxes paid on purchases for any nonqualified vehicle. Purchase records must be maintained to substantiate the amount of any credit claimed.       (5)   (a) The following users are exempt from the filing requirements of Subsections (1) and (2) for the motor vehicles specified:   (i) a user who purchases a special fuel user trip permit for all of its operations for qualified vehicles for the reporting period, except a user having a special fuel user permit under Subsection 59-13-303(1)(a);     (ii) a user that has a registered special fuel-powered motor vehicle other than a qualified motor vehicle and does not have facilities for bulk storage of special fuels;     (iii) a user of special fuel, for which the tax imposed by this chapter has already been paid; or     (iv) a user that has a motor vehicle powered by special fuel for which the tax is paid under an interstate fuel tax agreement under Section 59-13-502.       (b)   (i) The exemption under Subsection (5)(a)(iii) applies only when the user retains records verifying that all special fuel purchases for the exempt vehicle were taxed as required under this part.     (ii) The commission may at the time of application or renewal of a special fuel user permit under Section 59-13-303 require that the user certify:   (A) that the user qualifies for an exemption under Subsection (5)(a)(iii); and     (B) whether the user has facilities for bulk storage of special fuel.          Amended by Chapter 198, 2005 General Session
UT Code § 59-13-306 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 13 - Motor and Special Fuel Tax Act|Part 3 - Special Fuel|Section 306 - Due date of special fuel tax.

59-13-306. Due date of special fuel tax.  The special fuel tax is due and payable at the offices of the commission on or before the last day of the month following each reporting period. If not paid at the offices of the commission or if the envelope enclosing the report or remittance does not bear a post office cancellation mark dated on or before the due date, the special fuel tax is delinquent.  Enacted by Chapter 6, 1987 General Session
UT Code § 59-13-307 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 13 - Motor and Special Fuel Tax Act|Part 3 - Special Fuel|Section 307 - Supplier reports -- Signature required -- Penalties.

59-13-307. Supplier reports -- Signature required -- Penalties.    (1) Each supplier shall file with the commission, on or before the last day of each month, a report on forms prescribed by the commission showing the amount of fuel delivered or removed during the preceding calendar month and any other information the commission may require to carry out the purposes of this part.     (2) The report shall be signed by the supplier or a responsible representative. This signature need not be notarized, but when signed is considered to have been made under oath. The report shall be accompanied by a remittance payable to the commission for the amount of special fuel tax due.     (3) A penalty is imposed under Section 59-1-401 upon each licensee and bonded supplier who fails to file any report as prescribed regardless of the imposition of other penalties under this part.    Amended by Chapter 9, 2001 General Session
UT Code § 59-13-308 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 13 - Motor and Special Fuel Tax Act|Part 3 - Special Fuel|Section 308 - Delinquency -- Penalties -- Interest.

59-13-308. Delinquency -- Penalties -- Interest.  If any user becomes delinquent in tax payments under this part, all licenses or permits issued under this part are automatically revoked. In addition, the commission shall impose a penalty determined under Section 59-1-401. The amount of the delinquent tax and the penalty shall bear interest at the rate and in the manner prescribed in Section 59-1-402.  Amended by Chapter 198, 2005 General Session
UT Code § 59-13-310 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 13 - Motor and Special Fuel Tax Act|Part 3 - Special Fuel|Section 310 - Special fuel from out of state -- Reports required -- Contents of reports.

59-13-310. Special fuel from out of state -- Reports required -- Contents of reports.    (1) Every person who delivers special fuel from outside the state to any consignee within the state shall file with the commission on or before the last day of each month a report on forms prescribed by the commission showing:   (a) all deliveries of special fuel within the state during the preceding month; and     (b) the points of origin and original destination.       (2) Where any consignment of special fuel was diverted in transit and delivered within this state, the carrier making delivery of this consignment shall report to the commission:   (a) the place of the delivery of the consignment;     (b) to whom the consignment was delivered;     (c) the number of gallons of special fuel transported or delivered;     (d) the date of delivery and the name of the consignor and of the consignee; and     (e) any other information the commission may require.      Amended by Chapter 271, 1997 General Session
UT Code § 59-13-311 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 13 - Motor and Special Fuel Tax Act|Part 3 - Special Fuel|Section 311 - Tax is a lien against vehicle -- Removable only when tax is paid.

59-13-311. Tax is a lien against vehicle -- Removable only when tax is paid.  The special fuel tax constitutes a lien upon, and has the effect of an execution duly levied against, any vehicle in which special fuel is used. The lien may not be removed until the special fuel tax is paid or the vehicle subject to the lien is sold in payment of the tax.  Enacted by Chapter 6, 1987 General Session
UT Code § 59-13-312 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 13 - Motor and Special Fuel Tax Act|Part 3 - Special Fuel|Section 312 - Special fuel user records -- Auditing requirements -- Deposit of funds with treasurer as dedicated credits.

59-13-312. Special fuel user records -- Auditing requirements -- Deposit of funds with treasurer as dedicated credits.    (1)   (a) A user claiming a refund for taxes paid to a supplier shall retain on file a receipt or invoice, or a microfilm or microfiche of the receipt or invoice, evidencing the purchase of special fuel and the payment of the tax.     (b) The commission may require the user to furnish summaries or copies of original documentation substantiating the amount of refund claimed.       (2) If the payer of this tax or the person dealing in special fuel does not maintain records in this state so that an audit of the records may be made by the commission or its representative, that person may be required to:   (a) forward the necessary records to the commission for examination; or     (b) pay the necessary expenses for an auditor of the commission to travel to the location of the records outside of this state to make an examination.       (3) 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
UT Code § 59-13-313 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 13 - Motor and Special Fuel Tax Act|Part 3 - Special Fuel|Section 313 - Commission to enforce the laws -- Estimations of tax -- Penalties -- Notice of determinations -- Information sharing with other states.

59-13-313. Commission to enforce the laws -- Estimations of tax -- Penalties -- Notice of determinations -- Information sharing with other states.    (1)   (a) The commission is charged with the enforcement of this part and may prescribe rules relating to administration and enforcement of this part.     (b) The commission may coordinate with state and federal agencies in the enforcement of this part.     (c) Enforcement procedures may include checking diesel fuel dye compliance of storage facilities and tanks of vehicles, in a manner consistent with state and federal law.       (2)   (a) If the commission has reason to question the report filed or the amount of special fuel tax paid to the state by a user or supplier, the commission may compute and determine the amount to be paid based upon the best information available to the commission.     (b) Any added amount of special fuel tax determined to be due under this section shall:   (i) have added to it a penalty as provided under Section 59-1-401; and     (ii) bear interest at the rate and in the manner prescribed in Section 59-1-402.       (c)   (i) The commission shall give to the user or supplier written notice of the commission's determination.      (ii) The commission may:   (A) serve the notice described in Subsection (2)(c)(i) personally; or     (B) send the notice described in Subsection (2)(c)(i) to the user or supplier at the user or supplier's last-known address as it appears in the records of the commission.           (3) The commission may, upon the duly received request of the officials to whom the enforcement of the special fuel laws of any other state are entrusted, forward to those officials any information which the commission may have in its possession relative to the delivery, removal, production, manufacture, refining, compounding, receipt, sale, use, transportation, or shipment of special fuel by any person.    Amended by Chapter 212, 2009 General Session
UT Code § 59-13-314 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 13 - Motor and Special Fuel Tax Act|Part 3 - Special Fuel|Section 314 - Special fuel user permit required before registration of vehicle.

59-13-314. Special fuel user permit required before registration of vehicle.  Before registering any motor vehicle which is operated by special fuels, the registered owner or lessee of the vehicle shall obtain a valid special fuel user permit for the current year if required under Section 59-13-303.  Amended by Chapter 153, 2008 General Session
UT Code § 59-13-315 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 13 - Motor and Special Fuel Tax Act|Part 3 - Special Fuel|Section 315 - Transfer of ownership of vehicle -- Lien to be removed -- Tax clearance by commission.

59-13-315. Transfer of ownership of vehicle -- Lien to be removed -- Tax clearance by commission.  The transfer of registered ownership of any motor vehicle subject to a lien of the tax imposed by this part may be effected only after a certificate of clearance of the tax has been issued by the commission.  Enacted by Chapter 6, 1987 General Session
UT Code § 59-13-318 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 13 - Motor and Special Fuel Tax Act|Part 3 - Special Fuel|Section 318 - Refunds.

59-13-318. Refunds.  A refund that a taxpayer is allowed under this chapter shall be paid from the Transportation Fund.  Amended by Chapter 212, 2009 General Session
UT Code § 59-13-320 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 13 - Motor and Special Fuel Tax Act|Part 3 - Special Fuel|Section 320 - Penalties for violations of the special fuel tax provisions.

59-13-320. Penalties for violations of the special fuel tax provisions.    (1) The following offenses, unless otherwise provided, are class B misdemeanors:   (a) failing or refusing to pay the tax imposed by this part;     (b) engaging in business in this state as a supplier without being the holder of an uncancelled license to engage in this business;     (c) operating a motor vehicle, which requires special fuel, upon the highways of this state without a valid special fuel user permit;     (d) failing to make any of the reports required by this part;     (e) making any false statement in any application, report, or statement required by this part;     (f) refusing to permit the commission or any employee to examine records as provided by this part;     (g) failing to keep proper records of quantities of fuel received, produced, refined, manufactured, compounded, used, or delivered in this state as required by this part;     (h) making any false statement in connection with an application for the refund of any money or taxes provided in this part; or     (i) violating any of the provisions of this part for which no penalty is provided.       (2) Any person required to make, render, sign, or verify any report and who makes any false or fraudulent report with intent to defeat or evade the assessment required by law to be made, is subject to a criminal violation under Section 59-1-401.     (3) The remedies of the state are cumulative and no action taken by the commission or any of its officers to pursue any remedy may be construed to be an election on the part of the state to exclude any other allowed by law.    Amended by Chapter 7, 2003 General Session
UT Code § 59-13-320.5 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 13 - Motor and Special Fuel Tax Act|Part 3 - Special Fuel|Section 320.5 - Use of dyed diesel on highways prohibited -- Penalty.

59-13-320.5. Use of dyed diesel on highways prohibited -- Penalty.    (1) A person may not operate a motor vehicle on a highway if a fuel supply tank of the motor vehicle contains dyed diesel fuel, unless:   (a) permitted under federal law;     (b)   (i) the motor vehicle is used on the highway only to travel from one parcel of land owned or operated by the owner to another parcel of land owned or operated by the owner; and     (ii) the motor vehicle's travel on the highway is necessary for furtherance of agricultural purposes; or       (c) the motor vehicle is special mobile equipment, as defined in Section 41-1a-102, including off-road motorized construction or maintenance equipment, that is only incidentally operated or moved on a highway in connection with a construction project.       (2) A person who violates Subsection (1) shall pay a penalty assessed by the commission as follows:   (a) the greater of $500 or $5 per gallon of dyed diesel fuel within each fuel supply tank of the motor vehicle, based on the maximum storage capacity of each fuel supply tank; or     (b) for a second and subsequent offense, the greater of $1,000 or $10 per gallon of dyed diesel fuel within each fuel supply tank of the motor vehicle, based on the maximum storage capacity of each fuel supply tank.       (3) The penalty imposed under this section:   (a) is in addition to any other taxes, interest, or penalties imposed under this chapter; and     (b) shall be deposited in the Transportation Fund.       (4) Upon making a record of its actions, and upon reasonable cause shown, the commission may waive, reduce, or compromise the penalty imposed under this section.    Enacted by Chapter 29, 2001 General Session
UT Code § 59-13-321 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 13 - Motor and Special Fuel Tax Act|Part 3 - Special Fuel|Section 321 - Wholesaler option for rack distributions tax payments -- Notification -- Security.

59-13-321. Wholesaler option for rack distributions tax payments -- Notification -- Security.    (1) As used in this section "wholesaler" means a person who receives a rack distribution of diesel fuel from a supplier for purposes of resale.     (2)   (a) Upon agreement of wholesaler and supplier, the payment of the taxes to the supplier under this part may be made on or before one business day prior to the time that the supplier is required to remit those taxes to the commission.     (b) The wholesaler shall provide written notification to the supplier of the wholesaler's intent to exercise the payment option under Subsection (2)(a) at least 30 days prior to the payment.     (c) The wholesaler's payment of the taxes under Subsection (2)(a) shall be made by electronic funds transfer.       (3) Upon the wholesaler's exercise of the payment option provided in Subsection (2), the supplier may require security for the payment of the taxes if no security exists between the wholesaler and the supplier.     (4) At the option of the supplier, the wholesaler's exercise of the payment option provided under this section may be terminated if the wholesaler fails to:   (a) remit timely payment of the taxes as provided in Subsection (2); or     (b) provide security as provided in Subsection (3).      Enacted by Chapter 271, 1997 General Session
UT Code § 59-13-401 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 13 - Motor and Special Fuel Tax Act|Part 4 - Aviation Fuel|Section 401 - Aviation fuel tax -- Rate.

59-13-401. Aviation fuel tax -- Rate.    (1) A tax is imposed upon aviation fuel at the rates provided in this section.     (2) Except as provided by Subsection (3), the tax on aviation fuel shall be 9 cents per gallon.     (3) Aviation fuel purchased for use by a federally certificated air carrier is subject to a tax of:   (a) 4 cents per gallon on aviation fuel purchased other than at an international airport:   (i) located within a county of the first class; and     (ii) that has a United States customs office on its premises; or       (b) 2.5 cents per gallon on aviation fuel purchased at an international airport:   (i) located within a county of the first class; and     (ii) that has a United States customs office on its premises.        Amended by Chapter 222, 2009 General SessionAmended by Chapter 358, 2009 General Session
UT Code § 59-13-403 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 13 - Motor and Special Fuel Tax Act|Part 4 - Aviation Fuel|Section 403 - Administration and penalties -- Bond requirements.

 Effective 5/14/2019  59-13-403. Administration and penalties -- Bond requirements.    (1) All administrative and penalty provisions of Part 2, Motor Fuel, apply to the administration of Part 4, Aviation Fuel.     (2) Notwithstanding Subsection (1), a distributor is not required to furnish a bond if the distributor:   (a) meets the definition of distributor under Subsection 59-13-102(7)(d); and     (b) has an average tax liability of $500 or less per month.      Amended by Chapter 136, 2019 General Session