Utah Statutes
§ 59-13-312 — Special fuel user records -- Auditing requirements -- Deposit of funds with treasurer as dedicated credits.
Utah·Title 59 Revenue and Taxation·Ch. 59-13 Motor and Special Fuel Tax Act·Part 59-13-3 Special Fuel
(1)(1)(a) A user claiming a refund for taxes paid to a supplier shall retain on file a receipt or invoice, or a microfilm or microfiche of the receipt or invoice, evidencing the purchase of special fuel and the payment of the tax.
(1)(b) The commission may require the user to furnish summaries or copies of original documentation substantiating the amount of refund claimed.
(2)If the payer of this tax or the person dealing in special fuel does not maintain records in this state so that an audit of the records may be made by the commission or its representative, that person may be required to:
(2)(a) forward the necessary records to the commission for examination; or
(2)(b) pay the necessary expenses for an auditor of the commission to travel to the location of the records outside of this
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Utah § 59-13-312 (Special fuel user records -- Auditing requirements -- Deposit of funds with treasurer as dedicated credits.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Chapter 212, 2009 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.