Utah § 59-13-211 Distributor's records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits.

Utah Statutes

§ 59-13-211 — Distributor's records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits.

Utah § 59-13-211

Title 59Revenue and Taxation

Ch. 59-13Motor and Special Fuel Tax Act

Part 59-13-2Motor Fuel

This text of Utah § 59-13-211 (Distributor's records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits.) 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. § 59-13-211 (2026).

Text

(1)A distributor who does not maintain adequate motor fuel records at one location in this state so that an audit of the records may be made, may be required to:

(1)(a) forward the necessary records to Salt Lake City; or

(1)(b) pay the necessary expenses of an auditor to make the examination at the proper division office.

(2)Funds collected under this section:

(2)(a) shall be deposited with the state treasurer; and

(2)(b) are dedicated credits for the commission.

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(1) A distributor who does not maintain adequate motor fuel records at one location in this state so that an audit of the records may be made, may be required to:

(1)(a) forward the necessary records to Salt Lake City; or
(1)(b) pay the necessary expenses of an auditor to make the examination at the proper division office.
(2) Funds collected under this section:

(2)(a) shall be deposited with the state treasurer; and
(2)(b) are dedicated credits for the commission.