(1)  Distributors licensed under this part who receive motor fuel are liable for the tax as provided by this part, and shall report the receipt of the motor fuel to the commission and pay the tax as prescribed.

Terms Used In Utah Code 59-13-204

  • Commission: means the State Tax Commission. See Utah Code 59-13-102
  • Distributor: means any person in this state who:
(a) imports or causes to be imported motor fuel for use, distribution, or sale, whether at retail or wholesale;
(b) produces, refines, manufactures, or compounds motor fuel in this state for use, distribution, or sale in this state;
(c) is engaged in the business of purchasing motor fuel for resale in wholesale quantities to retail dealers of motor fuel and who accounts for his own motor fuel tax liability; or
(d) for purposes of 4, only, makes retail sales of aviation fuel to:
(i) federally certificated air carriers; and
(ii) other persons. See Utah Code 59-13-102
  • Fuels: means any gas, liquid, solid, mixture, or other energy source which is generally used in an engine or motor for the generation of power, including aviation fuel, clean fuel, diesel fuel, motor fuel, and special fuel. See Utah Code 59-13-102
  • Motor fuel: means fuel that is commonly or commercially known or sold as gasoline or gasohol and is used for any purpose, but does not include aviation fuel. See Utah Code 59-13-102
  • Motor fuels received: means :
    (a) motor fuels that have been loaded at the refinery or other place into tank cars, placed in any tank at the refinery from which any withdrawals are made directly into tank trucks, tank wagons, or other types of transportation equipment, containers, or facilities other than tank cars, or placed in any tank at the refinery from which any sales, uses, or deliveries not involving transportation are made directly; or
    (b) motor fuels that have been imported by any person into the state from any other state or territory by tank car, tank truck, pipeline, or any other conveyance at the time when, and the place where, the interstate transportation of the motor fuel is completed within the state by the person who at the time of the delivery is the owner of the motor fuel. See Utah Code 59-13-102
  • State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
  • Ute tribal member: means an enrolled member of the Ute tribe. See Utah Code 59-13-102
  • Ute tribe: means the Ute Indian Tribe of the Uintah and Ouray Reservation. See Utah Code 59-13-102
  • Ute trust land: means the lands:
    (a) of the Uintah and Ouray Reservation that are held in trust by the United States for the benefit of:
    (i) the Ute tribe;
    (ii) an individual; or
    (iii) a group of individuals; or
    (b) specified as trust land by agreement between the governor and the Ute tribe meeting the requirements of Subsections 59-13-201. See Utah Code 59-13-102
    (2) 

    (a)  Distributors shall compute the tax on the total taxable amount of motor fuel produced, purchased, received, imported, or refined in this state, and all distributors shipping motor fuels into this state shall compute the tax on the total taxable amount of motor fuels received for sale or use in this state.

    (b)  All motor fuel distributed by any distributor to the distributor’s branches within this state is considered to be sold at the time of this distribution and is subject to this part as if actually sold.

    (c)  Distributors licensed under this part may sell motor fuel to other licensed distributors without the payment or collection of the tax, if the purchasing distributor furnishes the seller with an assumption of liability statement indicating the purchasing distributor is a licensed and bonded Utah motor fuel distributor and will assume the Utah motor fuel tax responsibility on all motor fuel purchased from the seller. The seller shall report each sale to the commission in a monthly report of sales as provided under Section 59-13-206.

    (3)  If motor fuels have been purchased outside of this state and brought into this state in original packages from a distributor for the use of the consumer, then the tax shall be imposed when the motor fuel is received.

    (4) 

    (a)  Every distributor and retail dealer of motor fuels shall add the amount of the taxes levied and assessed by this part to the price of the motor fuels.

    (b)  This Subsection (4) in no way affects the method of the collection of the taxes as specified in this part.

    (c)  Notwithstanding Subsection (4)(a), if the Ute tribe may receive a refund under Section 59-13-201.5, the Ute tribe is not required to add the amount of the taxes levied and assessed by this part to the price of motor fuel that is purchased:

    (i)  by a Ute tribal member; and

    (ii)  at a retail station:

    (A)  wholly owned by the Ute tribe; and

    (B)  located on Ute trust land.

    (d)  For purposes of Subsection (4)(a), the amount of taxes levied and assessed by this part do not include the amount of the reduction of tax under Subsection 59-13-201(9).

    Amended by Chapter 306, 2007 General Session

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