Utah Statutes
§ 59-13-306 — Due date of special fuel tax.
Utah § 59-13-306
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-13Motor and Special Fuel Tax Act
Part 59-13-3Special Fuel
This text of Utah § 59-13-306 (Due date of special fuel tax.) 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. § 59-13-306 (2026).
Text
The special fuel tax is due and payable at the offices of the commission on or before the last day of the month following each reporting period. If not paid at the offices of the commission or if the envelope enclosing the report or remittance does not bear a post office cancellation mark dated on or before the due date, the special fuel tax is delinquent.
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Legislative History
Enacted by Chapter 6, 1987 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.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-13-306, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-13-306.