Agricultural Off-Highway Fuel (code 47)

UC §59-13-202

You may claim a credit of 36.4 cents per gallon for motor fuel and undyed diesel fuel bought in Utah during 2023 and used to operate stationary farm engines and self-propelled farm machinery used solely for commercial non-highway agricultural use if the fuel was taxed at the time it was bought. This does not include golf courses, horse racing, boat operations, highway seeding, vehicles registered for highway use, hobbies, personal farming and other non-agricultural use.

Credit calculation

Gallons _______ x .364 = Credit _________

There is no form for this credit. Keep all related documents with your records to provide the Tax Commission upon request.

Translate »