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Show wption applies only in those cases where the purchases or the Kisol special fuel establish to the satisfaction of the commission iit the special fuel was used for purposes other than to operate a ro!or vehicle upon the public highways of the state; (b) is sold to the United States Government or any of its Mentalities of this state or any of its political subdivisions; or I; (c) is sold and delivered into a motor vehicle for which the c 'iieror operator possesses an unexpired special fuel tax exemption p atibte issued to that owner or operator by the commission as "d in Section for vehicles powered by certain special (3) The special fuel tax shall be paid by the user-deal- in all where the special fuel is sold within the state and delivered wllyinto the fuel supply tank of a motorvehicle unless the motor le has a current special fuel permit or a special fuel exemption anit as provided in Sections and In all other , the tax shall be paid by the user of the special fuel and shall be puted on the amount of fuel used which shall be calculated from ;!t average number of miles per gallon obtained by the user's ;ttes. W All revenue received by the commission from taxes and fees under this part shall be deposited daily with the state wurer 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 Section Utah Code Annotated 1953, as renumbered and amended by Chapter 2 and 79, Laws of Utah 1987, is repealed and to read: (1) There is levied a tax upon the sale, use, or storage of cigarettes in the state.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 manufacturer, jobber, distributor, wholesaler, retailer, user, or 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. Page 27 |