Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-13-502
Interstate fuel tax agreements -- Compliance procedures
# (1)
After the commission's membership in an agreement provided for under Section 59-13-501 becomes effective, a taxpayer shall, for vehicles powered by special fuel qualifying under the agreement, be required to pay the special fuel tax at the rate established under Part 3, Special Fuel, in accordance with the provisions of the agreement.
# (2)
Any taxpayer who has vehicles, qualifying under an agreement entered into under this part, which operate on motor fuel as defined under Section 59-13-102, shall account for and pay tax on fuel used in those vehicles at the rate established under Part 2, Motor Fuel, in accordance with the agreement, and receive credit for taxes paid under Part 2, Motor Fuel, on purchases as provided for in the agreement.
# (3)
The statutory notice procedures of this chapter, penalty provisions of Section 59-1-401, and adjudicative procedures in Title 63G, Chapter 4, Administrative Procedures Act, are applicable to this part.
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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