Part 3 - SPECIAL FUEL
- Section 59-13-301 - Tax basis - Rate - Exemptions - Revenue deposited with treasurer and credited to Transportation Fund - Reduction of tax in limited circumstances
- Section 59-13-301.5 - Refund of taxes impacting Ute tribe and Ute tribal members
- Section 59-13-302 - Definitions - License requirements - Penalty - Application process and requirements - Fee not required - Bonds - Discontinuance of business - Liens upon property
- Section 59-13-303 - Special fuel user permits - Application - Revocation of permits under certain circumstances
- Section 59-13-304 - Inspection of clean fuel vehicles
- Section 59-13-305 - User report required - Contents of report - Signature - Penalties - Exemptions from requirements - Change of exemption status - Duty to notify commission
- Section 59-13-306 - Due date of special fuel tax
- Section 59-13-307 - Supplier reports - Signature required - Penalties
- Section 59-13-308 - Delinquency - Penalties - Interest
- Section 59-13-310 - Special fuel from out of state - Reports required - Contents of reports
- Section 59-13-311 - Tax is a lien against vehicle - Removable only when tax is paid
- Section 59-13-312 - Special fuel user records - Auditing requirements - Deposit of funds with treasurer as dedicated credits
- Section 59-13-313 - Commission to enforce the laws - Estimations of tax - Penalties - Notice of determinations - Information sharing with other states
- Section 59-13-314 - Special fuel user permit required before registration of vehicle
- Section 59-13-315 - Transfer of ownership of vehicle - Lien to be removed - Tax clearance by commission
- Section 59-13-318 - Refunds
- Section 59-13-320 - Penalties for violations of the special fuel tax provisions
- Section 59-13-320.5 - Use of dyed diesel on highways prohibited - Penalty
- Section 59-13-321 - Wholesaler option for rack distributions tax payments - Notification - Security
- Section 59-13-322 - 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- Section 59-13-323 - [Repealed]