Utah § 19-6-714 - Recycling fee on sale of oil.

Full text of Utah Utah Code § 19-6-714 — Recycling fee on sale of oil., with citation guidance and answers to common questions.

§ 19-6-714. Recycling fee on sale of oil.

Effective 5/6/2026
19-6-714. Recycling fee on sale of oil.

(1)

(a)	Beginning on October 1, 1993, and ending on June 30, 2026, a recycling fee of 4 cents per quart or 16 cents per gallon is imposed upon the first sale in Utah by a lubricating oil vendor of lubricating oil.

(b)	Beginning on July 1, 2026, and ending on June 30, 2027, a recycling fee of 8 cents per quart or 32 cents per gallon is imposed upon the first sale of lubricating oil in Utah by a lubricating oil vendor.

(c)	Beginning on July 1, 2027, the division shall establish a fee upon the first sale of lubricating oil in Utah by a lubricating oil vendor, in accordance with Title 63J, Chapter 1, Budgetary Procedures Act.

(d)

A fee change described in Subsection (1)(c) is effective:

(i)	on the first day of a calendar quarter; and

(ii)	no sooner than 90 days after the day on which the division notifies the commission of the fee change.

(2)	A lubricating oil vendor shall collect the fee described in Subsection (1) at the time the lubricating oil is sold.

(3)

A fee under this section may not be collected on sales of lubricating oil:

(a)	shipped outside the state;

(b)	purchased in five-gallon or smaller containers and used solely in underground mining operations; or

(c)	in bulk containers of 55 gallons or more.

(4)	A fee under this section is in addition to all other state, county, or municipal fees and taxes imposed on the sale of lubricating oil.

(5)	The exemptions from sales and use tax provided in Section 59-12-104 do not apply to this part.

(6)	The commission may make rules to implement and enforce the provisions of this section.

Amended by Chapter 385, 2026 General Session

Source: official Utah text · Last verified 2026-08-27

Frequently Asked Questions About Utah § 19-6-714

What does Utah Code § 19-6-714 cover?

Section 19-6-714 ("Recycling fee on sale of oil.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 19-6-714?

A common citation format is "Utah Code § 19-6-714" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 19-6-714 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Official text of § 19-6-714 at the Utah source

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.