Utah Administrative Code
Topic - Tax Commission
Title R865 - Auditing
Rule R865-13G - Motor Fuel Tax
Section R865-13G-5 - Sales to Licensed Distributors Pursuant to Utah Code Ann. Sections 59-13-203.1 and 59-13-204
Universal Citation: UT Admin Code R 865-13G-5
Current through Bulletin 2024-06, March 15, 2024
(1)
(a) A motor fuel dealer engaged in the
business of selling motor fuel for resale in wholesale quantities may elect to
become a licensed distributor under the provisions of Sections
59-13-203.1
and
59-13-204.
(b) License and bond requirements contained
in Section
59-13-203.1
must be fulfilled when a dealer makes this election.
(2) A licensed distributor wishing to purchase motor fuel without payment of tax at the time of purchase must furnish each of the distributor's suppliers with a signed letter containing the following information:
(a) a statement
advising that the purchaser is the holder of a valid motor fuel tax
license;
(b) the number of the
license; and
(c) a statement that
the purchaser will assume the responsibility and liability for the payment of
motor fuel tax on all future purchases of motor fuel.
(3) The letter from the purchaser must be retained by the seller as part of the seller's permanent records.
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