R865. Tax Commission, Auditing.

R865-4D. Special Fuel Tax.

[R865-4D-5. Special Fuel Tax Entrance Permits Pursuant to Utah Code Ann. Section 59-13-303.

A. Any owner or operator of a qualified motor vehicle entering or traveling within the state of Utah must:

1. carry in the cab of the vehicle a special fuel permit or license pursuant to Utah Code Ann. Sections 59-13-303, 59-13-305, and 59-13-502, or

2. purchase a Special Fuel Tax Entrance Permit.

B. Special Fuel Tax Entrance Permits shall:

1. state the name and address of the registered owner of the vehicle,

2. identify the vehicle for which it is issued,

3. be valid until the expiration of 96 hours from the time of issuance or until the vehicle exits the state, whichever occurs first, and

4. cost $20.

C. A person who buys a Special Fuel Tax Entrance Permit for a motor vehicle is required to pay special fuel tax to the user-dealer on purchases of special fuel which are delivered into the vehicle's fuel supply tank.

D. A licensed or permit user having occasion to buy the Special Fuel Tax Entrance Permit is required to report and pay tax on miles traveled under such permit; no credit or refund is allowed on the tax report either for miles traveled under the permit or for dollars paid for the permit.]

KEY: taxation, fuel, special fuel

Effective: 11/17/06