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