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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-13-205

License certificate -- Display at place of business -- Failure to secure license -- Penalties

Official textle.utah.gov

# (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.

Last amended: Enacted by Chapter 6, 1987 General Session

Source: view the official text

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In this chapter (40 sections)
  1. 59-13-102 · Definitions
  2. 59-13-103 · List of clean fuels provided to tax commission
  3. 59-13-201 · Rate -- Tax basis -- Exemptions -- Revenue deposited into…
  4. 59-13-201.5 · Refund of taxes impacting Ute tribe and Ute tribal members
  5. 59-13-202 · Refund of tax for agricultural uses on individual income…
  6. 59-13-202.5 · Refunds of tax due to fire, flood, storm, accident,…
  7. 59-13-203.1 · Definitions -- License requirements -- Penalty --…
  8. 59-13-204 · Distributors liable for tax -- Computations -- Exceptions…
  9. 59-13-205 · License certificate -- Display at place of business --…
  10. 59-13-206 · Distributor requirements -- Reports and statements to be…
  11. 59-13-207 · Deductions allowed -- Prorating of deduction to retail…
  12. 59-13-208 · Motor fuel shipments from out of state -- Reports required
  13. 59-13-209 · Due date -- Delinquency -- Penalties -- Interest --…
  14. 59-13-210 · Commission rulemaking authority
  15. 59-13-211 · Distributor's records -- Audit requirements -- Deposit of…
  16. 59-13-212 · Penalties for failure to make reports or returns --…
  17. 59-13-301 · Tax basis -- Rate -- Exemptions -- Revenue deposited with…
  18. 59-13-301.5 · Refund of taxes impacting Ute tribe and Ute tribal members
  19. 59-13-302 · Definitions -- License requirements -- Penalty --…
  20. 59-13-303 · Special fuel user permits -- Application -- Revocation of…
  21. 59-13-304 · Inspection of clean fuel vehicles
  22. 59-13-305 · User report required -- Contents of report -- Signature --…
  23. 59-13-306 · Due date of special fuel tax
  24. 59-13-307 · Supplier reports -- Signature required -- Penalties
  25. 59-13-308 · Delinquency -- Penalties -- Interest
  26. 59-13-310 · Special fuel from out of state -- Reports required --…
  27. 59-13-311 · Tax is a lien against vehicle -- Removable only when tax is…
  28. 59-13-312 · Special fuel user records -- Auditing requirements --…
  29. 59-13-313 · Commission to enforce the laws -- Estimations of tax --…
  30. 59-13-314 · Special fuel user permit required before registration of…
  31. 59-13-315 · Transfer of ownership of vehicle -- Lien to be removed --…
  32. 59-13-318 · Refunds
  33. 59-13-320 · Penalties for violations of the special fuel tax provisions
  34. 59-13-320.5 · Use of dyed diesel on highways prohibited -- Penalty
  35. 59-13-321 · Wholesaler option for rack distributions tax payments --…
  36. 59-13-322 · Refunds of tax due to fire, flood, storm, accident, crime,…
  37. 59-13-401 · Aviation fuel tax -- Rate
  38. 59-13-402 · Revenue from taxes deposited with treasurer -- Credit to…
  39. 59-13-403 · Administration and penalties -- Bond requirements
  40. 59-13-501 · Interstate fuel tax agreements by commission -- Contents of…
Full table of contents →