Part 2 - MOTOR FUEL
- Section 59-13-201 - Rate - Tax basis - Exemptions - Revenue deposited into the Transportation Fund - Restricted account for boating uses - Refunds - Reduction of tax in limited circumstances
- Section 59-13-201.5 - Refund of taxes impacting Ute tribe and Ute tribal members
- Section 59-13-202 - Refund of tax for agricultural uses on individual income and corporate franchise and income tax returns -- Application for permit for refund --Division of Finance to pay claims -- Rules permitted to enforce part -- Penalties --Revenue and Taxation Interim Committee study
- Section 59-13-202.5 - Refunds of tax due to fire, flood, storm, accident, crime, discharge in bankruptcy, or mixing of fuels - Filing claims and affidavits - Commission approval - Rulemaking - Appeals - Penalties
- Section 59-13-203.1 - Definitions - License requirements - Penalty - Application process and requirements - Fee not required - Bonds
- Section 59-13-204 - Distributors liable for tax - Computations - Exceptions - Assumption of liability statements - Motor fuel received - Tax to be added to price of motor fuel
- Section 59-13-205 - License certificate - Display at place of business - Failure to secure license - Penalties
- Section 59-13-206 - Distributor requirements - Reports and statements to be furnished to the commission - Contents of statements - Statement to be signed - Penalties
- Section 59-13-207 - Deductions allowed - Prorating of deduction to retail dealers
- Section 59-13-208 - Motor fuel shipments from out of state - Reports required
- Section 59-13-209 - Due date - Delinquency - Penalties - Interest - Collection procedure
- Section 59-13-210 - Commission rulemaking authority
- Section 59-13-211 - Distributor's records - Audit requirements - Deposit of revenues with treasurer - Dedicated credits
- Section 59-13-212 - Penalties for failure to make reports or returns - Criminal penalties