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