Part 1 General Provisions 59-13-101 – 59-13-103
Part 2 Motor Fuel 59-13-201 – 59-13-212
Part 3 Special Fuel 59-13-301 – 59-13-322
Part 4 Aviation Fuel 59-13-401 – 59-13-403
Part 5 Interstate Agreements 59-13-501 – 59-13-502

Terms Used In Utah Code > Title 59 > Chapter 13 - Motor and Special Fuel Tax Act

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Aviation fuel: means fuel that is sold at airports and used exclusively for the operation of aircraft. See Utah Code 59-13-102
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
  • Clean fuel: means :
    (a) the following special fuels:
    (i) propane;
    (ii) compressed natural gas;
    (iii) liquified natural gas;
    (iv) electricity; or
    (v) hydrogen; or
    (b) any motor or special fuel that meets the clean fuel vehicle standards in the federal Clean Air Act Amendments of 1990, Title II. See Utah Code 59-13-102
  • Commission: means the State Tax Commission. See Utah Code 59-13-102
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Consumer Price Index: means the Consumer Price Index for All Urban Consumers as published by the Bureau of Labor Statistics of the United States Department of Labor. See Utah Code 59-13-102
  • Contract: A legal written agreement that becomes binding when signed.
  • Department: means the Insurance Department. See Utah Code 31A-1-301
  • Dependent: A person dependent for support upon another.
  • Diesel fuel: includes any combustible liquid, by whatever name the liquid may be known or sold, when the liquid is used in an internal combustion engine for the generation of power to operate a motor vehicle licensed to operate on the highway, except fuel that is subject to the tax imposed in 2, and 4, of this chapter. See Utah Code 59-13-102
  • Diesel gallon equivalent: means 6. See Utah Code 59-13-102
  • Director: means a member of the board of directors of a corporation. See Utah Code 31A-1-301
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • 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
  • Dyed diesel fuel: means diesel fuel that is dyed in accordance with 26 U. See Utah Code 59-13-102
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Enrollee: includes an insured. See Utah Code 31A-1-301
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Exchange agreement: means an agreement between licensed suppliers where one is a position holder in a terminal who agrees to deliver taxable special fuel to the other supplier or the other supplier's customer at the loading rack of the terminal where the delivering supplier holds an inventory position. See Utah Code 59-13-102
  • Federally certificated air carrier: means a person who holds a certificate issued by the Federal Aviation Administration authorizing the person to conduct an all-cargo operation or scheduled operation, as defined in 14 C. See Utah Code 59-13-102
  • Fiduciary: A trustee, executor, or administrator.
  • Filing: when used as a noun, means an item required to be filed with the department including:
    (a) a policy;
    (b) a rate;
    (c) a form;
    (d) a document;
    (e) a plan;
    (f) a manual;
    (g) an application;
    (h) a report;
    (i) a certificate;
    (j) an endorsement;
    (k) an actuarial certification;
    (l) a licensee annual statement;
    (m) a licensee renewal application;
    (n) an advertisement;
    (o) a binder; or
    (p) an outline of coverage. See Utah Code 31A-1-301
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Form: means one of the following prepared for general use:
    (i) a policy;
    (ii) a certificate;
    (iii) an application;
    (iv) an outline of coverage; or
    (v) an endorsement. See Utah Code 31A-1-301
  • 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
  • Gasoline gallon equivalent: means :
    (a) 5. See Utah Code 59-13-102
  • Health care: means any of the following intended for use in the diagnosis, treatment, mitigation, or prevention of a human ailment or impairment:
    (a) a professional service;
    (b) a personal service;
    (c) a facility;
    (d) equipment;
    (e) a device;
    (f) supplies; or
    (g) medicine. See Utah Code 31A-1-301
  • Highway: means every way or place, of whatever nature, generally open to the use of the public for the purpose of vehicular travel notwithstanding that the way or place may be temporarily closed for the purpose of construction, maintenance, or repair. See Utah Code 59-13-102
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • Individual: means a natural person. See Utah Code 31A-1-301
  • insolvent: means that:
    (a) an insurer is unable to pay the insurer's obligations as the obligations are due;
    (b) an insurer's total adjusted capital is less than the insurer's mandatory control level RBC under Subsection 31A-17-601(8)(c); or
    (c) an insurer's admitted assets are less than the insurer's liabilities. See Utah Code 31A-1-301
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Land: includes :Utah Code 68-3-12.5
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Member: means a person having membership rights in an insurance corporation. See Utah Code 31A-1-301
  • Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
  • 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
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Oil pricing service: means an organization that:
    (a) publishes wholesale petroleum prices within the United States;
    (b) publishes at least 25,000 rack prices on a daily basis; and
    (c) receives daily gasoline and diesel prices from at least 100,000 retail outlets in the United States and Canada. See Utah Code 59-13-102
  • Participating: means a plan of insurance under which the insured is entitled to receive a dividend representing a share of the surplus of the insurer. See Utah Code 31A-1-301
  • Person: means :Utah Code 68-3-12.5
  • Person: includes :
    (a) an individual;
    (b) a partnership;
    (c) a corporation;
    (d) an incorporated or unincorporated association;
    (e) a joint stock company;
    (f) a trust;
    (g) a limited liability company;
    (h) a reciprocal;
    (i) a syndicate; or
    (j) another similar entity or combination of entities acting in concert. See Utah Code 31A-1-301
  • Proceeding: includes an action or special statutory proceeding. See Utah Code 31A-1-301
  • Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
  • Property: includes both real and personal property. See Utah Code 68-3-12.5
  • Qualified motor vehicle: means a special fuel-powered motor vehicle used, designed, or maintained for transportation of persons or property which:
    (i) has a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds;
    (ii) has three or more axles regardless of weight; or
    (iii) is used in a combination of vehicles when the weight of the combination of vehicles exceeds 26,000 pounds gross vehicle weight. See Utah Code 59-13-102
  • Sell: means to exchange a contract of insurance:
    (a) by any means;
    (b) for money or its equivalent; and
    (c) on behalf of an insurance company. See Utah Code 31A-1-301
  • Signature: includes a name, mark, or sign written with the intent to authenticate an instrument or writing. 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
  • 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
  • Statute: A law passed by a legislature.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trustee: A person or institution holding and administering property in trust.
  • Two party exchange: means a transaction in which special fuel is transferred between licensed suppliers pursuant to an exchange agreement. See Utah Code 59-13-102
  • Undyed diesel fuel: means diesel fuel that is not subject to the dyeing requirements in accordance with 26 U. See Utah Code 59-13-102
  • United States: includes each state, district, and territory of the United States of America. 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
  • Vessel: when used with reference to shipping, includes a steamboat, canal boat, and every structure adapted to be navigated from place to place. See Utah Code 68-3-12.5
  • Writing: includes :Utah Code 68-3-12.5