§ 59-13-301 Tax basis — Rate — Exemptions — Revenue deposited with treasurer and credited to Transportation Fund — Reduction of tax in limited circumstances
§ 59-13-301.5 Refund of taxes impacting Ute tribe and Ute tribal members
§ 59-13-302 Definitions — License requirements — Penalty — Application process and requirements — Fee not required — Bonds — Discontinuance of business — Liens upon property
§ 59-13-303 Special fuel user permits — Application — Revocation of permits under certain circumstances
§ 59-13-304 Inspection of clean fuel vehicles
§ 59-13-305 User report required — Contents of report — Signature — Penalties — Exemptions from requirements — Change of exemption status — Duty to notify commission
§ 59-13-306 Due date of special fuel tax
§ 59-13-307 Supplier reports — Signature required — Penalties
§ 59-13-308 Delinquency — Penalties — Interest
§ 59-13-310 Special fuel from out of state — Reports required — Contents of reports
§ 59-13-311 Tax is a lien against vehicle — Removable only when tax is paid
§ 59-13-312 Special fuel user records — Auditing requirements — Deposit of funds with treasurer as dedicated credits
§ 59-13-313 Commission to enforce the laws — Estimations of tax — Penalties — Notice of determinations — Information sharing with other states
§ 59-13-314 Special fuel user permit required before registration of vehicle
§ 59-13-315 Transfer of ownership of vehicle — Lien to be removed — Tax clearance by commission
§ 59-13-318 Refunds
§ 59-13-320 Penalties for violations of the special fuel tax provisions
§ 59-13-320.5 Use of dyed diesel on highways prohibited — Penalty
§ 59-13-321 Wholesaler option for rack distributions tax payments — Notification — Security
§ 59-13-322 Refunds of tax due to fire, flood, storm, accident, crime, discharge in bankruptcy, or mixing of fuels — Filing claims and affidavits — Commission approval — Rulemaking — Appeals — Penalties

Terms Used In Utah Code > Title 59 > Chapter 13 > Part 3 - Special Fuel

  • 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.
  • 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
  • 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.
  • 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
  • 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
  • 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
  • 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.
  • Fiduciary: A trustee, executor, or administrator.
  • 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.
  • 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
  • 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
  • Land: includes :Utah Code 68-3-12.5
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
  • 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.
  • Person: means :Utah Code 68-3-12.5
  • 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
  • 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
  • Trustee: A person or institution holding and administering property in trust.
  • 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
  • Writing: includes :Utah Code 68-3-12.5

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