59-13-303 - Special fuel user permits -- Application -- Revocation of permits under certain circumstances.
59-13-303. Special fuel user permits -- Application -- Revocation of permits undercertain circumstances.
(1) (a) Except as provided in Subsection (1)(b), each user shall, prior to the use of thefuel in a qualified motor vehicle, apply to the commission on forms prescribed by thecommission for a special fuel user permit. When the application is approved by the commission,a single special fuel user permit shall be issued to the user.
(b) In place of the special fuel user permit issued under Subsection (1)(a), a user maypurchase a special fuel user trip permit. A special fuel user trip permit is valid for 96 hours oruntil the qualified vehicle leaves the state, whichever occurs first.
(c) The fee for the special fuel user trip permit is $25.
(2) A special fuel user permit number shall be assigned to each licensed user and isnontransferable and valid until surrendered by the user for nonuse or until revoked by thecommission.
(3) The special fuel user permit expires December 31 of each year. Special fuel userpermits for the calendar year shall be honored until February 28 of the following year. Anapplication shall be filed with the commission each year for a new special fuel user permit forvehicles operated by a licensed user.
(4) (a) The special fuel user permit shall be kept in the passenger compartment of eachvehicle, or as otherwise authorized by the commission.
(b) A user that does not comply with the requirements of this section may be required topurchase a special fuel user trip permit.
(5) The commission may revoke the special fuel user permit issued under this sectionfrom any person refusing or neglecting to comply with this part.
(6) Any user reporting Utah special fuel tax liability under Part 5, Interstate Agreements,is exempted from the permit requirements of this section.
Amended by Chapter 198, 2005 General Session