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U.S. State Codes
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Utah
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Title 59 - Revenue and Taxa...
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Chapter 13 - Motor and Spec...
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Part 2 - Motor Fuel
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Section 212 - Penalties for failure to make rep...
Section 212 - Penalties for failure to make reports or returns -- Criminal penalties.
UT Code § 59-13-212 (2019) (N/A)
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Section 211 - Distributor's records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits.
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