{"data":{"id":"us-ut/utah-code-59-13-211","jurisdiction":"us-ut","citation":"Utah Code § 59-13-211","heading":"Distributor's records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits.","body":"(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:\n(a) forward the necessary records to Salt Lake City; or\n(b) pay the necessary expenses of an auditor to make the examination at the proper division office.\n(2) Funds collected under this section:\n(a) shall be deposited with the state treasurer; and\n(b) are dedicated credits for the commission.","path":["Title 59 Revenue and Taxation","Chapter 59-13 Motor and Special Fuel Tax Act","Part 59-13-2 Motor Fuel"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter13/59-13-S211.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"b17bd5acb73a79a8c1a7cfa101477a0b1454655352b65c4136f535579bcc59eb","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-13-210","next":"us-ut/utah-code-59-13-212"},"notice":"GroundRules: Original legal text. Not legal advice."}