Utah § 59-13-207 - Deductions allowed -- Prorating of deduction to retail dealers.
Full text of Utah Utah Code § 59-13-207 — Deductions allowed -- Prorating of deduction to retail dealers., with citation guidance and answers to common questions.
§ 59-13-207. Deductions allowed -- Prorating of deduction to retail dealers.
| (1) | There is deducted 2% from the gross amount of motor fuel taxable under this part to allow for all evaporation, loss in handling, and expenses of collection. All distributors shall report the gross amount of taxable motor fuel which is produced, received, refined, or sold in this state from which this deduction shall be made. |
| (2) | At the time of submitting the report and payment of the tax, the producers and refiners shall further submit evidence to the satisfaction of the commission that from the amount of the 2% deduction made by them, one half of the deduction has been paid to the registered retail dealers on quantities sold to them during the period covered by the report. |
Enacted by Chapter 6, 1987 General Session
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 59-13-207
What does Utah Code § 59-13-207 cover?
Section 59-13-207 ("Deductions allowed -- Prorating of deduction to retail dealers.") 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 § 59-13-207?
A common citation format is "Utah Code § 59-13-207" (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 § 59-13-207 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
Not legal advice. Verify against the official source and consult a licensed attorney in Utah.