Utah Statutes
§ 59-13-310 — Special fuel from out of state -- Reports required -- Contents of reports.
Utah § 59-13-310
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-13Motor and Special Fuel Tax Act
Part 59-13-3Special Fuel
This text of Utah § 59-13-310 (Special fuel from out of state -- Reports required -- Contents of reports.) 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. § 59-13-310 (2026).
Text
(1)Every person who delivers special fuel from outside the state to any consignee within the state shall file with the commission on or before the last day of each month a report on forms prescribed by the commission showing:
(1)(a) all deliveries of special fuel within the state during the preceding month; and
(1)(b) the points of origin and original destination.
(2)Where any consignment of special fuel was diverted in transit and delivered within this state, the carrier making delivery of this consignment shall report to the commission:
(2)(a) the place of the delivery of the consignment;
(2)(b) to whom the consignment was delivered;
(2)(c) the number of gallons of special fuel transported or delivered;
(2)(d) the date of delivery and the name of the consignor and of the consignee; a
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Legislative History
Amended by Chapter 271, 1997 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 § 59-13-310, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-13-310.