Fuel Tax Statutes and Administrative Rules


All tax code laws are at http://le.utah.gov/xcode/code.html.

All administrative rules are listed here.

The following statutes and rules pertain to fuel taxes:

  1. Motor fuel tax
    1. Utah code annotated 59-13-102 and 59-13-201 through 212
    2. Utah administrative rules R865-13G-1 through 15
  2. Special fuel tax (including special fuel users, CNG, and LNG)
    1. Utah code annotated 59-13-102, 59-13-301 through 322 and 59-13-501
    2. Utah administrative rules R865-4D-1 through 23
  3. Aviation fuel tax
    1. Utah code annotated 59-13-102 and 59-13-401 through 403
  4. Environmental assurance fee
    1. Utah code annotated 19-6-410.5
    2. Utah administrative rules R865-7H-1 through 3