Utah § 59-13-209 - Due date -- Delinquency -- Penalties -- Interest -- Collection procedure.
Full text of Utah Utah Code § 59-13-209 — Due date -- Delinquency -- Penalties -- Interest -- Collection procedure., with citation guidance and answers to common questions.
§ 59-13-209. Due date -- Delinquency -- Penalties -- Interest -- Collection procedure.
59-13-209.
Due date -- Delinquency -- Penalties -- Interest -- Collection procedure.
(1)
(a)
The motor fuel tax is due and payable by the distributor on or before the last day of each month to the commission for the number of gallons of motor fuel sold, used, or received for sale or use by the distributor during the preceding calendar month.
(b)
The commission shall receipt the distributor for taxes paid and shall promptly deposit all revenue with the state treasurer.
(2)
(a)
If any distributor fails or refuses to pay any tax when it becomes due and payable, the tax is delinquent.
(b)
If a distributor is delinquent in tax payments, the commission shall impose a penalty as provided under Section 59-1-401.
(c)
The amount of the tax shall bear interest at the rate and in the manner prescribed in Section 59-1-402.
(3)
(a)
A report or payment of tax is not considered delinquent if the envelope in which the report or remittance is enclosed bears a post office cancellation mark dated on or before the date on which the report or payment is due.
(b)
The commission, upon receipt of a report or remittance described in Subsection (3)(a), shall treat the report or payment as if it had been received on the date it was due.
(4)
If any part of a tax due is deficient or delinquent because of negligence or disregard of this part, or in the case of false or fraudulent monthly reports, or intent to evade the tax, a penalty shall be added to the tax due as provided in Section 59-1-401.
(5)
(a)
A tax due and unpaid under this part constitutes a debt due the state and may be collected, together with interest, penalty, and costs, by appropriate judicial proceeding.
(b)
The remedy described in Subsection (5)(a) is in addition to all other remedies.
Section 59-13-209 ("Due date -- Delinquency -- Penalties -- Interest -- Collection procedure.") 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 § 59-13-209?
A common citation format is "Utah Code § 59-13-209" (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 § 59-13-209 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.
