Terms Used In Utah Code 59-13-306

• Commission: means the State Tax Commission. See Utah Code 59-13-102
• Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
• 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      The special fuel tax is due and payable at the offices of the commission on or before the last day of the month following each reporting period. If not paid at the offices of the commission or if the envelope enclosing the report or remittance does not bear a post office cancellation mark dated on or before the due date, the special fuel tax is delinquent. Enacted by Chapter 6, 1987 General Session   Previous section Next section    Part 3 Contents