Utah § 59-13-312 - Special fuel user records -- Auditing requirements -- Deposit of funds with treasurer as dedicated credits.

Full text of Utah Utah Code § 59-13-312 — Special fuel user records -- Auditing requirements -- Deposit of funds with treasurer as dedicated credits., with citation guidance and answers to common questions.

§ 59-13-312. Special fuel user records -- Auditing requirements -- Deposit of funds with treasurer as dedicated credits.

59-13-312.  Special fuel user records -- Auditing requirements -- Deposit of funds with treasurer as dedicated credits.
(1)
(a) A user claiming a refund for taxes paid to a supplier shall retain on file a receipt or invoice, or a microfilm or microfiche of the receipt or invoice, evidencing the purchase of special fuel and the payment of the tax.
(b) The commission may require the user to furnish summaries or copies of original documentation substantiating the amount of refund claimed.
(2) If the payer of this tax or the person dealing in special fuel does not maintain records in this state so that an audit of the records may be made by the commission or its representative, that person may be required to:
(a) forward the necessary records to the commission for examination; or
(b) pay the necessary expenses for an auditor of the commission to travel to the location of the records outside of this state to make an examination.
(3) Funds collected under this section:
(a) shall be deposited with the state treasurer; and
(b) are dedicated credits for the commission.


Amended by Chapter 212, 2009 General Session

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

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Frequently Asked Questions About Utah § 59-13-312

What does Utah Code § 59-13-312 cover?

Section 59-13-312 ("Special fuel user records -- Auditing requirements -- Deposit of funds with treasurer as dedicated credits.") 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 § 59-13-312?

A common citation format is "Utah Code § 59-13-312" (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 § 59-13-312 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.

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