Utah § 59-13-502 - Interstate fuel tax agreements -- Compliance procedures.
Full text of Utah Utah Code § 59-13-502 — Interstate fuel tax agreements -- Compliance procedures., with citation guidance and answers to common questions.
§ 59-13-502. Interstate fuel tax agreements -- Compliance procedures.
| (1) | After the commission's membership in an agreement provided for under Section 59-13-501 becomes effective, a taxpayer shall, for vehicles powered by special fuel qualifying under the agreement, be required to pay the special fuel tax at the rate established under Part 3, Special Fuel, in accordance with the provisions of the agreement. |
| (2) | Any taxpayer who has vehicles, qualifying under an agreement entered into under this part, which operate on motor fuel as defined under Section 59-13-102, shall account for and pay tax on fuel used in those vehicles at the rate established under Part 2, Motor Fuel, in accordance with the agreement, and receive credit for taxes paid under Part 2, Motor Fuel, on purchases as provided for in the agreement. |
| (3) | The statutory notice procedures of this chapter, penalty provisions of Section 59-1-401, and adjudicative procedures in Title 63G, Chapter 4, Administrative Procedures Act, are applicable to this part. |
Amended by Chapter 382, 2008 General Session
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 59-13-502
What does Utah Code § 59-13-502 cover?
Section 59-13-502 ("Interstate fuel tax agreements -- Compliance procedures.") 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 § 59-13-502?
A common citation format is "Utah Code § 59-13-502" (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 § 59-13-502 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.