GroundRules
Utah Code § 59-13-211: Distributor's records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-13 Motor and Special Fuel Tax Act
- Part 59-13-2 Motor Fuel
(1) A distributor who does not maintain adequate motor fuel records at one location in this state so that an audit of the records may be made, may be required to:
(a) forward the necessary records to Salt Lake City; or
(b) pay the necessary expenses of an auditor to make the examination at the proper division office.
(2) Funds collected under this section:
(a) shall be deposited with the state treasurer; and
(b) are dedicated credits for the commission.
Collected 2026-09-03T11:34:33Z. Source file · JSON