Utah Statutes
§ 59-13-311 — Tax is a lien against vehicle -- Removable only when tax is paid.
Utah·Title 59 Revenue and Taxation·Ch. 59-13 Motor and Special Fuel Tax Act·Part 59-13-3 Special Fuel
The special fuel tax constitutes a lien upon, and has the effect of an execution duly levied against, any vehicle in which special fuel is used. The lien may not be removed until the special fuel tax is paid or the vehicle subject to the lien is sold in payment of the tax.
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Utah § 59-13-311 (Tax is a lien against vehicle -- Removable only when tax is paid.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.