Tax Commission

All tax code laws are at located on the legislative website.

All applicable administrative rules are listed on the Commission Rules page and found on the Office of Administrative Rules website .

The following statutes and rules pertain to fuel taxes:

1. 1. Motor fuel tax
      
      1. Utah Code Ann. §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 Ann. §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 Ann. §59-13-102 and §59-13-401 through 403
   4. Environmental assurance fee
      
      1. Utah Code Ann. §19-6-410.5
      2. Utah Administrative Rules R865-7H-1 through 3