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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-13-311

Tax is a lien against vehicle -- Removable only when tax is paid

Official textle.utah.gov

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.

Last amended: Enacted by Chapter 6, 1987 General Session

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In this chapter (40 sections)
  1. 59-13-103 · List of clean fuels provided to tax commission
  2. 59-13-201 · Rate -- Tax basis -- Exemptions -- Revenue deposited into…
  3. 59-13-201.5 · Refund of taxes impacting Ute tribe and Ute tribal members
  4. 59-13-202 · Refund of tax for agricultural uses on individual income…
  5. 59-13-202.5 · Refunds of tax due to fire, flood, storm, accident,…
  6. 59-13-203.1 · Definitions -- License requirements -- Penalty --…
  7. 59-13-204 · Distributors liable for tax -- Computations -- Exceptions…
  8. 59-13-205 · License certificate -- Display at place of business --…
  9. 59-13-206 · Distributor requirements -- Reports and statements to be…
  10. 59-13-207 · Deductions allowed -- Prorating of deduction to retail…
  11. 59-13-208 · Motor fuel shipments from out of state -- Reports required
  12. 59-13-209 · Due date -- Delinquency -- Penalties -- Interest --…
  13. 59-13-210 · Commission rulemaking authority
  14. 59-13-211 · Distributor's records -- Audit requirements -- Deposit of…
  15. 59-13-212 · Penalties for failure to make reports or returns --…
  16. 59-13-301 · Tax basis -- Rate -- Exemptions -- Revenue deposited with…
  17. 59-13-301.5 · Refund of taxes impacting Ute tribe and Ute tribal members
  18. 59-13-302 · Definitions -- License requirements -- Penalty --…
  19. 59-13-303 · Special fuel user permits -- Application -- Revocation of…
  20. 59-13-304 · Inspection of clean fuel vehicles
  21. 59-13-305 · User report required -- Contents of report -- Signature --…
  22. 59-13-306 · Due date of special fuel tax
  23. 59-13-307 · Supplier reports -- Signature required -- Penalties
  24. 59-13-308 · Delinquency -- Penalties -- Interest
  25. 59-13-310 · Special fuel from out of state -- Reports required --…
  26. 59-13-311 · Tax is a lien against vehicle -- Removable only when tax is…
  27. 59-13-312 · Special fuel user records -- Auditing requirements --…
  28. 59-13-313 · Commission to enforce the laws -- Estimations of tax --…
  29. 59-13-314 · Special fuel user permit required before registration of…
  30. 59-13-315 · Transfer of ownership of vehicle -- Lien to be removed --…
  31. 59-13-318 · Refunds
  32. 59-13-320 · Penalties for violations of the special fuel tax provisions
  33. 59-13-320.5 · Use of dyed diesel on highways prohibited -- Penalty
  34. 59-13-321 · Wholesaler option for rack distributions tax payments --…
  35. 59-13-322 · Refunds of tax due to fire, flood, storm, accident, crime,…
  36. 59-13-401 · Aviation fuel tax -- Rate
  37. 59-13-402 · Revenue from taxes deposited with treasurer -- Credit to…
  38. 59-13-403 · Administration and penalties -- Bond requirements
  39. 59-13-501 · Interstate fuel tax agreements by commission -- Contents of…
  40. 59-13-502 · Interstate fuel tax agreements -- Compliance procedures
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