Utah Admin. Code R865-4D-1 - Utah Special Fuel Tax Regulation Pursuant to Utah Code Ann. Section 59-13- 102
A. Motor vehicle
means and includes every self-propelled vehicle operated or suitable for
operation on the highways of the state which is designed for carrying
passengers or cargo; but does not include vehicles operating on stationary
rails or tracks, or implements of husbandry not operating on the
highways.
B. User means any person
using special fuel for the propulsion of a motor vehicle on the highways of the
state, including:
1. interstate operators of
trucks and buses,
2. intrastate
operators of trucks and buses, and
3. contractors using special fuel in
self-propelled vehicles for carrying of passengers or cargo.
Notes
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