| (1) |
Every person who delivers special fuel from outside the state to any consignee within the state shall file with the commission on or before the last day of each month a report on forms prescribed by the commission showing:
Terms Used In Utah Code 59-13-310- 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
- Person: means :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- 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
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| (a) |
all deliveries of special fuel within the state during the preceding month; and |
| (b) |
the points of origin and original destination. |
| (2) |
Where any consignment of special fuel was diverted in transit and delivered within this state, the carrier making delivery of this consignment shall report to the commission:
| (a) |
the place of the delivery of the consignment; |
| (b) |
to whom the consignment was delivered; |
| (c) |
the number of gallons of special fuel transported or delivered; |
| (d) |
the date of delivery and the name of the consignor and of the consignee; and |
| (e) |
any other information the commission may require. |
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Amended by Chapter 271, 1997 General Session
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