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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 3 - Special Fuel
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Section 311 - Tax is a lien against vehicle -- ...
Section 311 - Tax is a lien against vehicle -- Removable only when tax is paid.
UT Code § 59-13-311 (2019) (N/A)
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Section 310 - Special fuel from out of state -- Reports required -- Contents of reports.
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Section 312 - Special fuel user records -- Auditing requirements -- Deposit of funds with treasurer as dedicated credits.