Utah § 59-13-206 Distributor requirements -- Reports and statements to be furnished to the commission -- Contents of statements -- Statement to be signed -- Penalties.

Utah Statutes

§ 59-13-206 — Distributor requirements -- Reports and statements to be furnished to the commission -- Contents of statements -- Statement to be signed -- Penalties.

Utah § 59-13-206

Title 59Revenue and Taxation

Ch. 59-13Motor and Special Fuel Tax Act

Part 59-13-2Motor Fuel

This text of Utah § 59-13-206 (Distributor requirements -- Reports and statements to be furnished to the commission -- Contents of statements -- Statement to be signed -- Penalties.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 59-13-206 (2026).

Text

(1)Every distributor of motor fuel shall render to the commission, on or before the last day of each month, the following statements on forms prescribed by the commission:

(1)(a) the number of gallons of motor fuel sold, used, or received for sale or use by the distributor during the preceding calendar month;

(1)(b) an itemized account of the date and quantities of motor fuel sold, used, or received for sale or use, stating separately the sales made in interstate commerce and those made in broken packages; and

(1)(c) any other information incidental to the enforcing of this part which the commission may require.

(2)The statement shall be signed by a responsible representative of the distributor. This signature need not be notarized, but when signed is considered to have been made under

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(1) Every distributor of motor fuel shall render to the commission, on or before the last day of each month, the following statements on forms prescribed by the commission:

(1)(a) the number of gallons of motor fuel sold, used, or received for sale or use by the distributor during the preceding calendar month;
(1)(b) an itemized account of the date and quantities of motor fuel sold, used, or received for sale or use, stating separately the sales made in interstate commerce and those made in broken packages; and
(1)(c) any other information incidental to the enforcing of this part which the commission may require.
(2) The statement shall be signed by a responsible representative of the distributor. This signature need not be notarized, but when signed is considered to have been made under oath. Bills shall be rendered to all purchasers of motor fuel by distributors.
(3) A penalty for failure to file the statement required by Subsection (1) shall be as provided under Section 59-1-401.