59-13-207 - Deductions allowed -- Prorating of deduction to retail dealers.
59-13-207. Deductions allowed -- Prorating of deduction to retail dealers.
(1) There is deducted 2% from the gross amount of motor fuel taxable under this part toallow for all evaporation, loss in handling, and expenses of collection. All distributors shallreport the gross amount of taxable motor fuel which is produced, received, refined, or sold in thisstate from which this deduction shall be made.
(2) At the time of submitting the report and payment of the tax, the producers and refinersshall further submit evidence to the satisfaction of the commission that from the amount of the 2%deduction made by them, one half of the deduction has been paid to the registered retail dealerson quantities sold to them during the period covered by the report.
Enacted by Chapter 6, 1987 General Session