Fuel Tax Statutes & 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 18
  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 24
  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
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Please note . . .

TAP Scheduled Upgrade

Taxpayer Access Point (TAP) will be upgraded Friday, December 11 at 5:00pm through Monday, December 14 at 7:00am. TAP will be unavailable during this time.

Please note . . .

TC-69 Form Usually Requires Additional Schedules

When submitting a TC-69 paper form, you MUST also include the appropriate schedule(s). If you do not include the correct schedule(s), your business registration will be delayed.

Note: To save time and ensure all needed schedules are included, you can apply for a tax account online.

Effective: June 1, 2024 – To improve efficiency, we are moving all Utah State Business and Tax Registrations (TC-69 and related schedules) online.

Please note . . .

Sales tax filing is changing

All Utah sales and use tax returns and other sales-related tax returns must be filed electronically, beginning with returns due Nov. 2, 2020. File electronically using Taxpayer Access Point at tap.utah.gov.

This includes:

  • Third quarter, July-Sept 2020 (quarterly filers)
  • September 2020 (monthly filers)
  • Jan – Dec 2020 (annual filers)
  • All related schedules

You can continue to the PDF form below, or go to TAP to register and begin filing electronically now—no need to wait until the deadline!