Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 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.
Source: view the official text
In this chapter (40 sections)
- 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…
- 59-13-502 · Interstate fuel tax agreements -- Compliance procedures