Utah Statutes

§ 79-6-701 — Definitions.

Utah·Title 79 Natural Resources·Ch. 79-6 Utah Energy Act·Part 79-6-7 Refiner Gasoline Sulfur Standard Sales and Use Tax Exemption Reporting

As used in this part:

(1)"Blending stock," "blendstock," or "component" means any liquid compound that is blended with other liquid compounds to produce gasoline.
(2)"Refiner" means any person who owns, leases, operates, controls, or supervises a refinery.
(3)"Refiner tax exemption certification" means a certification issued by the office in accordance with Section 79-6-702.
(4)"Refinery" means a facility where gasoline or diesel fuel is produced, including a facility at which blendstocks are combined to produce gasoline or diesel fuel, or at which blendstock is added to gasoline or diesel fuel.

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Legislative History

Renumbered and Amended by Chapter 280, 2021 General Session

Nearby Sections

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