{"data":{"id":"us-ut/utah-code-59-13-311","jurisdiction":"us-ut","citation":"Utah Code § 59-13-311","heading":"Tax is a lien against vehicle -- Removable only when tax is paid.","body":"The special fuel tax constitutes a lien upon, and has the effect of an execution duly levied against, any vehicle in which special fuel is used. The lien may not be removed until the special fuel tax is paid or the vehicle subject to the lien is sold in payment of the tax.","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-S311.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"7a8d6ecf1abf7df285630849fa2f6120f208e04905228d03bf69e723fbf77f58","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-13-310","next":"us-ut/utah-code-59-13-312"},"notice":"GroundRules: Original legal text. Not legal advice."}