Utah Statutes
§ 59-13-321 — Wholesaler option for rack distributions tax payments -- Notification -- Security.
Utah·Title 59 Revenue and Taxation·Ch. 59-13 Motor and Special Fuel Tax Act·Part 59-13-3 Special Fuel
(1)As used in this section "wholesaler" means a person who receives a rack distribution of diesel fuel from a supplier for purposes of resale.
(2)(2)(a) Upon agreement of wholesaler and supplier, the payment of the taxes to the supplier under this part may be made on or before one business day prior to the time that the supplier is required to remit those taxes to the commission.
(2)(b) The wholesaler shall provide written notification to the supplier of the wholesaler's intent to exercise the payment option under Subsection (2)(a) at least 30 days prior to the payment.
(2)(c) The wholesaler's payment of the taxes under Subsection (2)(a) shall be made by electronic funds transfer.
(3)Upon the wholesaler's exercise of the payment option provided in Subsection (2), the supplier may requir
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Utah § 59-13-321 (Wholesaler option for rack distributions tax payments -- Notification -- Security.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Enacted 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.