Utah Admin. Code R865-13G-1 - Carrier's Reports of Motor Fuel Deliveries Pursuant to Utah Code Ann. Section 59-13- 208
A. Carrier means
every individual, firm, partnership, group, or corporation importing or
transporting motor fuels into the state of Utah by means of conveyance, whether
gratuitously, for hire, or otherwise. It includes both common and private
carriers, as those terms are commonly used.
B. Every carrier delivering motor fuels, as
defined in Utah Code Ann. Section
59-13-102,
within this state must submit written reports of all deliveries from outside
Utah. The Tax Commission will furnish forms and the forms must be submitted on
or before the last day of each month to cover fuel imported during the previous
month.
Notes
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