reglab/housing_qa huggingface dataset:
UT Code § 59-12-2212.2 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 22 - Local Option Sales and Use Taxes for Transportation Act|Section 2212.2 - Allowable uses of local option sales and use tax revenue.

 Effective 7/1/2019  59-12-2212.2. Allowable uses of local option sales and use tax revenue.    (1) Except as otherwise provided in this part, a county, city, or town that imposes a local option sales and use tax under this part may expend the revenue generated from the local option sales and use tax for the following purposes:   (a) the development, construction, maintenance, or operation of:   (i) a class A road;     (ii) a class B road;     (iii) a class C road;     (iv) a class D road;     (v) traffic and pedestrian safety infrastructure, including:   (A) a sidewalk;     (B) curb and gutter;     (C) a safety feature;     (D) a traffic sign;     (E) a traffic signal; or     (F) street lighting;       (vi) streets, alleys, roads, highways, and thoroughfares of any kind, including connected structures;     (vii) an airport facility;     (viii) an active transportation facility that is for nonmotorized vehicles and multimodal transportation and connects an origin with a destination; or     (ix) an intelligent transportation system;       (b) a system for public transit;     (c) all other modes and forms of conveyance used by the public;     (d) debt service or bond issuance costs related to a project or facility described in Subsections (1)(a) through (c); or     (e) corridor preservation related to a project or facility described in Subsections (1)(a) through (c).       (2) Any revenue subject to rights or obligations under a contract between a county, city, or town and a public transit district entered into before January 1, 2019, remains subject to existing contractual rights and obligations.    Enacted by Chapter 479, 2019 General Session
UT Code § 59-12-2213 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 22 - Local Option Sales and Use Taxes for Transportation Act|Section 2213 - County, city, or town option sales and use tax to fund a system for public transit -- Base -- Rate.

59-12-2213. County, city, or town option sales and use tax to fund a system for public transit -- Base -- Rate.    (1) Subject to the other provisions of this part, a county, city, or town may impose a sales and use tax under this section of up to:   (a) for a county, city, or town other than a county, city, or town described in Subsection (1)(b), .25% on the transactions described in Subsection 59-12-103(1) located within the county, city, or town to fund a system for public transit; or     (b) for a county, city, or town within which a tax is not imposed under Section 59-12-2216, .30% on the transactions described in Subsection 59-12-103(1) located within the county, city, or town, to fund a system for public transit.       (2) Notwithstanding Section 59-12-2208, a county, city, or town legislative body is not required to submit an opinion question to the county's, city's, or town's registered voters in accordance with Section 59-12-2208 to impose a sales and use tax under this section if the county, city, or town imposes the sales and use tax under Section 59-12-2216 on or before July 1, 2011.    Amended by Chapter 223, 2011 General Session
UT Code § 59-12-2215 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 12 - Sales and Use Tax Act|Part 22 - Local Option Sales and Use Taxes for Transportation Act|Section 2215 - City or town option sales and use tax for highways or to fund a system for public transit -- Base -- Rate.

 Effective 5/12/2020  59-12-2215. City or town option sales and use tax for highways or to fund a system for public transit -- Base -- Rate.    (1) Subject to the other provisions of this part, a city or town may impose a sales and use tax of up to .30% on the transactions described in Subsection 59-12-103(1) located within the city or town.     (2) A city or town imposing a sales and use tax under this section shall expend the revenues collected from the sales and use tax as described in Section 59-12-2212.2.     (3) Notwithstanding Section 59-12-2208, a city, or town legislative body may, but is not required to, submit an opinion question to the city's, or town's registered voters in accordance with Section 59-12-2208 to impose a sales and use tax under this section.    Amended by Chapter 377, 2020 General Session
UT Code § 59-13-101 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 13 - Motor and Special Fuel Tax Act|Part 1 - General Provisions|Section 101 - Short title.

59-13-101. Short title.  This act is known as the "Motor and Special Fuel Tax Act."  Enacted by Chapter 6, 1987 General Session
UT Code § 59-13-103 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 13 - Motor and Special Fuel Tax Act|Part 1 - General Provisions|Section 103 - List of clean fuels provided to tax commission -- Report to the Legislature.

 Effective 1/1/2021  59-13-103. List of clean fuels provided to tax commission -- Report to the Legislature.    (1) The Air Quality Board shall annually provide to the tax commission a list of fuels that are clean fuels under Section 59-13-102.     (2) The Air Quality Board appointed under Section 19-2-103 shall in conjunction with the State Tax Commission prepare and submit to the Legislature before January 1, 1995, a report evaluating the impacts, benefits, and economic consequences of the clean fuel provisions of Sections 59-13-201 and 59-13-301.    Amended by Chapter 373, 2020 General Session
UT Code § 59-13-201.5 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 13 - Motor and Special Fuel Tax Act|Part 2 - Motor Fuel|Section 201.5 - Refund of taxes impacting Ute tribe and Ute tribal members.

59-13-201.5. Refund of taxes impacting Ute tribe and Ute tribal members.    (1) In accordance with this section, the Ute tribe may receive a refund from the state of amounts paid to a distributor for taxes imposed on the distributor in accordance with Section 59-13-204 if:   (a) the motor fuel is purchased from a licensed distributor;     (b) the Ute tribe pays the distributor as provided in Section 59-13-204;     (c) the motor fuel is purchased for use by:   (i) the Ute tribe; or     (ii) a Ute tribal member from a retail station:   (A) wholly owned by the Ute tribe; and     (B) that is located on Ute trust land; and         (d) the governor and the Ute tribe execute and maintain an agreement meeting the requirements of Subsection (3).       (2) In addition to the agreement required by Subsection (1), the commission shall enter into an agreement with the Ute tribe that:   (a) provides an allocation formula or procedure for determining:   (i) the amount of motor fuel sold by the Ute tribe to a Ute tribal member; and     (ii) the amount of motor fuel sold by the Ute tribe to a person who is not a Ute tribal member; and       (b) provides a process by which:   (i) the Ute tribe obtains a refund permitted by this section; and     (ii) reports and remits motor fuel tax to the state for sales made to persons who are not Ute tribal members.         (3) The agreement required under Subsection (1):   (a) may not:   (i) authorize the state to impose a tax in addition to a tax imposed under this chapter; or     (ii) provide a refund, credit, or similar tax relief that is greater or different than the refund permitted under this section;     (iii) affect the power of the state to establish rates of taxation; and       (b) shall:   (i) provide that the state agrees to allow the refund described in this section;     (ii) be in writing;     (iii) be signed by:   (A) the governor; and     (B) the chair of the Business Committee of the Ute tribe;       (iv) be conditioned on obtaining any approval required by federal law; and     (v) state the effective date of the agreement.         (4)   (a) The governor shall report to the commission by no later than February 1 of each year as to whether or not an agreement meeting the requirements of this Subsection (4) is in effect.     (b) If an agreement meeting the requirements of this Subsection (4) is terminated, the refund permitted under this section is not allowed beginning the January 1 following the date the agreement terminates.       (5) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules regarding the procedures for seeking a refund agreed to under the agreement described in Subsection (2).    Amended by Chapter 382, 2008 General Session
UT Code § 59-13-204 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 13 - Motor and Special Fuel Tax Act|Part 2 - Motor Fuel|Section 204 - Distributors liable for tax -- Computations -- Exceptions -- Assumption of liability statements -- Motor fuel received -- Tax to be added to price of motor fuel.

59-13-204. Distributors liable for tax -- Computations -- Exceptions -- Assumption of liability statements -- Motor fuel received -- Tax to be added to price of motor fuel.    (1) Distributors licensed under this part who receive motor fuel are liable for the tax as provided by this part, and shall report the receipt of the motor fuel to the commission and pay the tax as prescribed.     (2)   (a) Distributors shall compute the tax on the total taxable amount of motor fuel produced, purchased, received, imported, or refined in this state, and all distributors shipping motor fuels into this state shall compute the tax on the total taxable amount of motor fuels received for sale or use in this state.     (b) All motor fuel distributed by any distributor to the distributor's branches within this state is considered to be sold at the time of this distribution and is subject to this part as if actually sold.     (c) Distributors licensed under this part may sell motor fuel to other licensed distributors without the payment or collection of the tax, if the purchasing distributor furnishes the seller with an assumption of liability statement indicating the purchasing distributor is a licensed and bonded Utah motor fuel distributor and will assume the Utah motor fuel tax responsibility on all motor fuel purchased from the seller. The seller shall report each sale to the commission in a monthly report of sales as provided under Section 59-13-206.       (3) If motor fuels have been purchased outside of this state and brought into this state in original packages from a distributor for the use of the consumer, then the tax shall be imposed when the motor fuel is received.     (4)   (a) Every distributor and retail dealer of motor fuels shall add the amount of the taxes levied and assessed by this part to the price of the motor fuels.     (b) This Subsection (4) in no way affects the method of the collection of the taxes as specified in this part.     (c) Notwithstanding Subsection (4)(a), if the Ute tribe may receive a refund under Section 59-13-201.5, the Ute tribe is not required to add the amount of the taxes levied and assessed by this part to the price of motor fuel that is purchased:   (i) by a Ute tribal member; and     (ii) at a retail station:   (A) wholly owned by the Ute tribe; and     (B) located on Ute trust land.         (d) For purposes of Subsection (4)(a), the amount of taxes levied and assessed by this part do not include the amount of the reduction of tax under Subsection 59-13-201(9).      Amended by Chapter 306, 2007 General Session
UT Code § 59-13-205 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 13 - Motor and Special Fuel Tax Act|Part 2 - Motor Fuel|Section 205 - License certificate -- Display at place of business -- Failure to secure license -- Penalties.

59-13-205. License certificate -- Display at place of business -- Failure to secure license -- Penalties.    (1) Each distributor of motor fuel shall, at all times, conspicuously display at the distributor's place of business or agency a license certificate issued by the commission.     (2) If any person becomes a distributor, without first securing the license required by this part, the motor fuel tax shall be immediately due and payable on account of all motor fuel received. The commission shall proceed immediately to determine the amount of distributions and shall assess immediately the motor fuel tax on account of the distributions, adding to the motor fuel tax a penalty for failure to secure the license as provided in Section 59-1-401.    Enacted by Chapter 6, 1987 General Session
UT Code § 59-13-206 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 13 - Motor and Special Fuel Tax Act|Part 2 - Motor Fuel|Section 206 - Distributor requirements -- Reports and statements to be furnished to the commission -- Contents of statements -- Statement to be signed -- Penalties.

59-13-206. Distributor requirements -- Reports and statements to be furnished to the commission -- Contents of statements -- Statement to be signed -- Penalties.    (1) Every distributor of motor fuel shall render to the commission, on or before the last day of each month, the following statements on forms prescribed by the commission:   (a) the number of gallons of motor fuel sold, used, or received for sale or use by the distributor during the preceding calendar month;     (b) an itemized account of the date and quantities of motor fuel sold, used, or received for sale or use, stating separately the sales made in interstate commerce and those made in broken packages; and     (c) any other information incidental to the enforcing of this part which the commission may require.       (2) The statement shall be signed by a responsible representative of the distributor. This signature need not be notarized, but when signed is considered to have been made under oath. Bills shall be rendered to all purchasers of motor fuel by distributors.     (3) A penalty for failure to file the statement required by Subsection (1) shall be as provided under Section 59-1-401.    Enacted by Chapter 6, 1987 General Session
UT Code § 59-13-207 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 13 - Motor and Special Fuel Tax Act|Part 2 - Motor Fuel|Section 207 - Deductions allowed -- Prorating of deduction to retail dealers.

59-13-207. Deductions allowed -- Prorating of deduction to retail dealers.    (1) There is deducted 2% from the gross amount of motor fuel taxable under this part to allow for all evaporation, loss in handling, and expenses of collection. All distributors shall report the gross amount of taxable motor fuel which is produced, received, refined, or sold in this state from which this deduction shall be made.     (2) At the time of submitting the report and payment of the tax, the producers and refiners shall further submit evidence to the satisfaction of the commission that from the amount of the 2% deduction made by them, one half of the deduction has been paid to the registered retail dealers on quantities sold to them during the period covered by the report.    Enacted by Chapter 6, 1987 General Session
UT Code § 59-13-208 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 13 - Motor and Special Fuel Tax Act|Part 2 - Motor Fuel|Section 208 - Motor fuel shipments from out of state -- Reports required.

59-13-208. Motor fuel shipments from out of state -- Reports required.    (1) Every person delivering within this state any motor fuel which has been shipped from outside the state shall, on or before the last day of each month, report in writing all deliveries during the preceding month to the commission on forms prescribed by it. The report shall show:   (a) the date of delivery;     (b) the person who received the delivery;     (c) the quantity as shown by the bill of lading; and     (d) any other information the commission may require.       (2) The commission may require from carriers necessary information regarding the shipment of other petroleum products.    Enacted by Chapter 6, 1987 General Session
UT Code § 59-13-209 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 13 - Motor and Special Fuel Tax Act|Part 2 - Motor Fuel|Section 209 - Due date -- Delinquency -- Penalties -- Interest -- Collection procedure.

59-13-209. Due date -- Delinquency -- Penalties -- Interest -- Collection procedure.    (1)   (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 Chapter 1, Part 14, Assessment, Collections, and Refunds Act.    Amended by Chapter 212, 2009 General Session
UT Code § 59-13-210 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 13 - Motor and Special Fuel Tax Act|Part 2 - Motor Fuel|Section 210 - Commission rulemaking authority.

59-13-210. Commission rulemaking authority.  In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to administer and enforce this part.  Amended by Chapter 212, 2009 General Session
UT Code § 59-13-211 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 13 - Motor and Special Fuel Tax Act|Part 2 - Motor Fuel|Section 211 - Distributor's records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits.

59-13-211. Distributor's records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits.    (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:   (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
UT Code § 59-13-212 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 13 - Motor and Special Fuel Tax Act|Part 2 - Motor Fuel|Section 212 - Penalties for failure to make reports or returns -- Criminal penalties.

59-13-212. Penalties for failure to make reports or returns -- Criminal penalties.  Any person who violates this part or who fails or neglects to make any statement, report, or return required by this part, where the penalty is not otherwise specifically prescribed, is guilty of a criminal violation as provided in Section 59-1-401.  Enacted by Chapter 6, 1987 General Session
UT Code § 59-13-301.5 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 13 - Motor and Special Fuel Tax Act|Part 3 - Special Fuel|Section 301.5 - Refund of taxes impacting Ute tribe and Ute tribal members.

59-13-301.5. Refund of taxes impacting Ute tribe and Ute tribal members.    (1) In accordance with this section, the Ute tribe may receive a refund from the state of amounts paid in accordance with Section 59-13-301 if:   (a) the amounts paid by the Ute tribe when it purchases the special fuel includes the amount paid in taxes on the special fuel;     (b) the special fuel is purchased for use by:   (i) the Ute tribe; or     (ii) a Ute tribal member from a retail station that is:   (A) wholly owned by the Ute tribe; and     (B) located on Ute trust land; and         (c) the governor and the Ute tribe execute and maintain an agreement meeting the requirements of Subsection (3).       (2) In addition to the agreement required by Subsection (1), the commission shall enter into an agreement with the Ute tribe that:   (a) provides an allocation formula or procedure for determining:   (i) the amount of special fuel sold by the Ute tribe to a Ute tribal member; and     (ii) the amount of special fuel sold by the Ute tribe to a person who is not a Ute tribal member; and       (b) provides a process by which:   (i) the Ute tribe obtains a refund permitted by this section; and     (ii) reports and remits special fuel tax to the state for sales made to persons who are not Ute tribal members.         (3) The agreement required under Subsection (1):   (a) may not:   (i) authorize the state to impose a tax in addition to a tax imposed under this chapter;     (ii) provide a refund, credit, or similar tax relief that is greater or different than the refund permitted under this section; or     (iii) affect the power of the state to establish rates of taxation; and       (b) shall:   (i) provide that the state agrees to allow the refund described in this section;     (ii) be in writing;     (iii) be signed by:   (A) the governor; and     (B) the chair of the Business Committee of the Ute tribe;       (iv) be conditioned on obtaining any approval required by federal law; and     (v) state the effective date of the agreement.         (4)   (a) The governor shall report to the commission by no later than February 1 of each year as to whether or not an agreement meeting the requirements of this Subsection (4) is in effect.     (b) If an agreement meeting the requirements of this Subsection (4) is terminated, the refund permitted under this section is not allowed beginning the January 1 following the date the agreement terminates.       (5) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules regarding the procedures for seeking a refund agreed to under the agreement described in Subsection (2).    Amended by Chapter 382, 2008 General Session