Utah Statutes
§ 59-13-305 — User report required -- Contents of report -- Signature -- Penalties -- Exemptions from requirements -- Change of exemption status -- Duty to notify commission.
Utah·Title 59 Revenue and Taxation·Ch. 59-13 Motor and Special Fuel Tax Act·Part 59-13-3 Special Fuel
(1)Unless exempted by Subsection (5), each user shall file with the commission, on or before the last day of the month following the end of a reporting period, a report on forms prescribed by the commission showing:
(1)(a) the amount of fuel purchased and the amount of fuel used during the preceding reporting period by that user in the state; and
(1)(b) any other information the commission may require to carry out the purposes of this part.
(2)The report shall be signed by the user or a responsible representative. This signature need not be notarized, but when signed is considered to have been made under oath.
(3)A penalty is imposed under Section 59-1-401 for failure to file reports as provided in this section for each report not filed, regardless of the imposition of other penalties
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Utah § 59-13-305 (User report required -- Contents of report -- Signature -- Penalties -- Exemptions from requirements -- Change of exemption status -- Duty to notify commission.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Chapter 198, 2005 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.