Utah Code § 59-13-208: Motor fuel shipments from out of state -- Reports required.

(1) Every person delivering within this state any motor fuel which has been shipped from outside the state shall, on or before the last day of each month, report in writing all deliveries during the preceding month to the commission on forms prescribed by it. The report shall show:

(a) the date of delivery;

(b) the person who received the delivery;

(c) the quantity as shown by the bill of lading; and

(d) any other information the commission may require.

(2) The commission may require from carriers necessary information regarding the shipment of other petroleum products.