Part 3 - Special Fuel

Part 3 - Special Fuel

Section 301 - Tax basis -- Rate -- Exemptions -- Revenue deposited with treasurer and credited to Transportation Fund -- Reduction of tax in limited circumstances.
Section 301.5 - Refund of taxes impacting Ute tribe and Ute tribal members.
Section 302 - Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds -- Discontinuance of business -- Liens upon property.
Section 303 - Special fuel user permits -- Application -- Revocation of permits under certain circumstances.
Section 304 - Inspection of clean fuel vehicles.
Section 305 - User report required -- Contents of report -- Signature -- Penalties -- Exemptions from requirements -- Change of exemption status -- Duty to notify commission.
Section 306 - Due date of special fuel tax.
Section 307 - Supplier reports -- Signature required -- Penalties.
Section 308 - Delinquency -- Penalties -- Interest.
Section 310 - Special fuel from out of state -- Reports required -- Contents of reports.
Section 311 - Tax is a lien against vehicle -- Removable only when tax is paid.
Section 312 - Special fuel user records -- Auditing requirements -- Deposit of funds with treasurer as dedicated credits.
Section 313 - Commission to enforce the laws -- Estimations of tax -- Penalties -- Notice of determinations -- Information sharing with other states.
Section 314 - Special fuel user permit required before registration of vehicle.
Section 315 - Transfer of ownership of vehicle -- Lien to be removed -- Tax clearance by commission.
Section 318 - Refunds.
Section 320 - Penalties for violations of the special fuel tax provisions.
Section 320.5 - Use of dyed diesel on highways prohibited -- Penalty.
Section 321 - Wholesaler option for rack distributions tax payments -- Notification -- Security.
Section 322 - Refunds of tax due to fire, flood, storm, accident, crime, discharge in bankruptcy, or mixing of fuels -- Filing claims and affidavits -- Commission approval -- Rulemaking -- Appeals -- Penalties.

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