Utah Statutes
§ 59-13-307 — Supplier reports -- Signature required -- Penalties.
Utah § 59-13-307
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-13Motor and Special Fuel Tax Act
Part 59-13-3Special Fuel
This text of Utah § 59-13-307 (Supplier reports -- Signature required -- 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. § 59-13-307 (2026).
Text
(1)Each supplier shall file with the commission, on or before the last day of each month, a report on forms prescribed by the commission showing the amount of fuel delivered or removed during the preceding calendar month and any other information the commission may require to carry out the purposes of this part.
(2)The report shall be signed by the supplier or a responsible representative. This signature need not be notarized, but when signed is considered to have been made under oath. The report shall be accompanied by a remittance payable to the commission for the amount of special fuel tax due.
(3)A penalty is imposed under Section 59-1-401 upon each licensee and bonded supplier who fails to file any report as prescribed regardless of the imposition of other penalties under this pa
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Legislative History
Amended by Chapter 9, 2001 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 § 59-13-307, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-13-307.