{"data":{"id":"us-ut/utah-code-79-6-701","jurisdiction":"us-ut","citation":"Utah Code § 79-6-701","heading":"Definitions.","body":"As used in this part:\n(1) \"Blending stock,\" \"blendstock,\" or \"component\" means any liquid compound that is blended with other liquid compounds to produce gasoline.\n(2) \"Refiner\" means any person who owns, leases, operates, controls, or supervises a refinery.\n(3) \"Refiner tax exemption certification\" means a certification issued by the office in accordance with Section 79-6-702.\n(4) \"Refinery\" means a facility where gasoline or diesel fuel is produced, including a facility at which blendstocks are combined to produce gasoline or diesel fuel, or at which blendstock is added to gasoline or diesel fuel.","path":["Title 79 Natural Resources","Chapter 79-6 Utah Energy Act","Part 79-6-7 Refiner Gasoline Sulfur Standard Sales and Use Tax Exemption Reporting"],"source_url":"https://le.utah.gov/xcode/Title79/Chapter6/79-6-S701.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:34Z","sha256":"f856299e258229dd24a325ac93065f41178badeee84ed6bdc0470f1b2310d021","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-79-6-606","next":"us-ut/utah-code-79-6-702"},"notice":"GroundRules: Original legal text. Not legal advice."}