Terms Used In Utah Code 59-13-101

• Special fuel: means any fuel regardless of name or character that:

  (i)	is usable as fuel to operate or propel a motor vehicle upon the public highways of the state; and

  (ii)	is not taxed under the category of aviation or motor fuel. See Utah Code 59-13-102      This act is known as the “Motor and Special Fuel Tax Act.” Enacted by Chapter 6, 1987 General Session   Previous section Next section    Part 1 Contents