{"data":{"id":"us-ut/utah-code-59-13-306","jurisdiction":"us-ut","citation":"Utah Code § 59-13-306","heading":"Due date of special fuel tax.","body":"The special fuel tax is due and payable at the offices of the commission on or before the last day of the month following each reporting period. If not paid at the offices of the commission or if the envelope enclosing the report or remittance does not bear a post office cancellation mark dated on or before the due date, the special fuel tax is delinquent.","path":["Title 59 Revenue and Taxation","Chapter 59-13 Motor and Special Fuel Tax Act","Part 59-13-3 Special Fuel"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter13/59-13-S306.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"cbba1ee3456c796b1646220cf1998c8b823db8308ed05793938a2cc314a91046","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-13-305","next":"us-ut/utah-code-59-13-307"},"notice":"GroundRules: Original legal text. Not legal advice."}