59-13-502 - Interstate fuel tax agreements -- Compliance procedures.
59-13-502. Interstate fuel tax agreements -- Compliance procedures.
(1) After the commission's membership in an agreement provided for under Section59-13-501 becomes effective, a taxpayer shall, for vehicles powered by special fuel qualifyingunder the agreement, be required to pay the special fuel tax at the rate established under Part 3 inaccordance with the provisions of the agreement.
(2) Any taxpayer who has vehicles, qualifying under an agreement entered into under thispart, which operate on motor fuel as defined under Section 59-13-102, shall account for and paytax on fuel used in those vehicles at the rate established under Part 2 in accordance with theagreement, and receive credit for taxes paid under Part 2 on purchases as provided for in theagreement.
(3) The statutory notice procedures of this chapter, penalty provisions of Section59-1-401, and adjudicative procedures in Title 63G, Chapter 4, Administrative Procedures Act,are applicable to this part.
Amended by Chapter 382, 2008 General Session