§ 59-13-104. Tax rate decals -- Posted on pump.


Latest version.
  • (1) Beginning October 1, 1998, a person who sells motor fuel or undyed special fuel in a retail sale shall post a tax rate decal on each motor fuel or undyed special fuel pump or dispensing device.
    (2) The commission shall produce the tax rate decals that are required to be posted under Subsection (1).
    (3) The decals shall:
    (a) clearly and conspicuously disclose the name of each tax and the tax rate of each tax imposed on motor fuel or special fuel;
    (b) show the tax imposed separately by federal, state, and local taxing entities; and
    (c) be obtained at no cost to motor fuel and special fuel retailers from the commission.
Enacted by Chapter 253, 1998 General Session