Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 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.
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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…