OCR Text |
Show Nard E. Sanasa-o- where the purchases or the exemption applies only in those cases users of special fuel establish to the satisfaction of the commission that the special fuel was used for purposes other than to operate a Wor vehicle upon the public highways of the state; (b) is sold to the United States Government or any of its instrumentalities of this state or any of its political subdivisions; or (c) is sold and delivered into a motor vehicle for which the owner or operator possesses an unexpired special fuel tax exemption certificate issued to that owner or operator by the commission as n in 1 provided 'fuels. in Section forvehicles powered by certain special ln tf user-dealin all (3) The special fuel tax shall be paid by the cases where the special fuel is sold within the state and delivered evr directly into the fuel supply tank of a motorvehicle unless the motor vehicle has a current special fuel permit or a special fuel exemption ;ai In all other and permit as provided in Sections fuel and shall be cases, the tax shall be paid by the user of the special lha11 from computed on the amount of fuel used which shall be calculated )89la the average number of miles per gallon obtained by the users 1 vehicles. 63 rgallt. e in thj state : proof is mat r coll' state.i lively sold . ar aspha, art slit to re on Fui d in ti- nt of It al to th torboa: Act, t nt in it be use tance t osts at listerir. intotl equal: evenue (4) All revenue received by the commission from taxes and license fees under this part shall be deposited daily with the state treasurer and credited to the Transportation Fund. All of the state's increase of such revenue under this part shall be used for the reconstruction and repair of highways, roads, and streets. An appropriation from the Transportation Fund shall be made to the commission to cover expenses incurred in the administration and enforcement of this part and the collection of the special fuel tax. SECTION 5. Section Utah Code Annotated 1953, as renumbered and amended by Chapter 2 and 79, Laws of Utah 1987, is to read: repealed and (1) There is levied a tax upon the sale, use, or storage of cigarettes in the state. The rates of the tax levied under Subsection (1) are: (a) .6 cents on each cigarette, for all cigarettes weighing not more than three pounds per thousand cigarettes; and (b) 1.2 cents on each cigarette, for all cigarettes weighing in excess of three pounds per thousand cigarettes. (2) The tax levied under Subsection (1) shall be paid by the retailer, user, or manufacturer, jobber, distributor, wholesaler, consumer. (3) The tax rates specified in this section shall be increased by the State Tax Commission by the same amount as any future reduction in the federal excise tax on cigarettes. SECTION 6. This act shall take effect on December 31, 1989. |