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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 314 - Special fuel user permit required...
Section 314 - Special fuel user permit required before registration of vehicle.
UT Code § 59-13-314 (2019) (N/A)
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Section 313 - Commission to enforce the laws -- Estimations of tax -- Penalties -- Notice of determinations -- Information sharing with other states.
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Section 315 - Transfer of ownership of vehicle -- Lien to be removed -- Tax clearance by commission.