reglab/statecodes huggingface dataset:
2023 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
2023 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
2023 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
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 12 - Sales and Use Tax Act › Part 23 - Fair Park Special Event Tax › Section 2301 - Definitions.

Effective 5/3/2023
59-12-2301.
Definitions.
As used in this part:
(1) "Authority board" means the fair park authority board under Section 11-68-301.
(2) "Fair park authority" means the State Fair Park Authority, created in Section 11-68-201.
(3) "Fair park land" means the same as that term is defined in Section 11-68-101.
(4) "Fair park special event" means an event:
(a) that occurs on fair park land, except within a qualified hotel as defined in Section 11-68-401;
(b) that lasts six months or less;
(c) that is:
(i) sponsored by the fair park authority; or
(ii) provided pursuant to a contract with the fair park authority;
(d) for which a special event permit is obtained under Section 59-12-106; and
(e) where taxable sales occur.
(5) "Fair park special event tax" means a tax imposed under this part on taxable items.
(6) "Taxable items" means:
(a) alcoholic beverages;
(b) food and food ingredients; or
(c) prepared food.
Enacted by Chapter 502, 2023 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 12 - Sales and Use Tax Act › Part 23 - Fair Park Special Event Tax › Section 2303 - Seller or certified service provider reliance on commission information.

Effective 5/3/2023
59-12-2303.
Seller or certified service provider reliance on commission information.
A seller or certified service provider is not liable for failing to collect a fair park special event tax if the seller's or certified service provider's failure to collect the fair park special event tax is as a result of the seller's or certified service provider's reliance on incorrect data provided by the commission in a database created by the commission:
(1) containing tax rates, boundaries, or local taxing jurisdiction assignments; or
(2) indicating the taxability of tangible personal property, a product transferred electronically, or a service.
Enacted by Chapter 502, 2023 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 12 - Sales and Use Tax Act › Part 23 - Fair Park Special Event Tax › Section 2304 - Certified service provider or model 2 seller reliance on commission certified software.

Effective 5/3/2023
59-12-2304.
Certified service provider or model 2 seller reliance on commission certified software.
(1) Except as provided in Subsection (2) and subject to Subsection (4), a certified service provider or model 2 seller is not liable for failing to collect a fair park special event tax if:
(a) the certified service provider or model 2 seller relies on software the commission certifies; and
(b) the certified service provider's or model 2 seller's failure to collect a fair park special event tax is a result of the seller's or certified service provider's reliance on incorrect data:
(i) provided by the commission; or
(ii) in the software the commission certifies.
(2) The relief from liability described in Subsection (1) does not apply if a certified service provider or model 2 seller incorrectly classifies an item or transaction into a product category the commission certifies.
(3) If the taxability of a product category is incorrectly classified in software the commission certifies, the commission shall:
(a) notify a certified service provider or model 2 seller of the incorrect classification of the taxability of a product category in software the commission certifies; and
(b) state in the notice required by Subsection (3)(a) that the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this part on the incorrectly classified product category if the certified service provider or model 2 seller fails to correct the taxability of the item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice.
(4) If a certified service provider or model 2 seller fails to correct the taxability of an item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice described in Subsection (3), the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this part on the item or transaction.
Enacted by Chapter 502, 2023 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 12 - Sales and Use Tax Act › Part 23 - Fair Park Special Event Tax › Section 2305 - Purchaser relief from liability.

Effective 5/3/2023
59-12-2305.
Purchaser relief from liability.
(1)
(a) Except as provided in Subsection (1)(b), a purchaser is relieved from a penalty under Section 59-1-401 for failure to pay a fair park special event tax or an underpayment of the fair park special event tax if:
(i) the purchaser's seller or certified service provider relies on incorrect data provided by the commission:
(A) on a tax rate;
(B) on a boundary;
(C) on a taxing jurisdiction; or
(D) in the taxability matrix the commission provides in accordance with the agreement; or
(ii) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on incorrect data provided by the commission:
(A) on a tax rate;
(B) on a boundary;
(C) on a taxing jurisdiction; or
(D) in the taxability matrix the commission provides in accordance with the agreement.
(b) For purposes of Subsection (1)(a), a purchaser is not relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if the purchaser's, the purchaser's seller's, or the purchaser's certified service provider's reliance on incorrect data provided by the commission is a result of conduct that is:
(i) fraudulent;
(ii) intentional; or
(iii) willful.
(2) In addition to the relief from a penalty described in Subsection (1), a purchaser is not liable for a tax or interest under Section 59-1-402 for failure to pay a fair park special event tax or an underpayment of the fair park special event tax if:
(a) the purchaser's seller or certified service provider relies on:
(i) incorrect data provided by the commission:
(A) on a tax rate;
(B) on a boundary; or
(C) on a taxing jurisdiction; or
(ii) an erroneous classification by the commission:
(A) in the taxability matrix the commission provides in accordance with the agreement; and
(B) with respect to a term that is in the library of definitions and that is listed as taxable or exempt, included in or excluded from "sales price," or included in or excluded from a definition; or
(b) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on:
(i) incorrect data provided by the commission:
(A) on a tax rate;
(B) on a boundary; or
(C) on a taxing jurisdiction; or
(ii) an erroneous classification by the commission:
(A) in the taxability matrix the commission provides in accordance with the agreement; and
(B) with respect to a term that is in the library of definitions and that is listed as taxable or exempt, included in or excluded from "sales price," or included in or excluded from a definition.
Enacted by Chapter 502, 2023 General Session
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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