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Senate advances diesel tax amendments to clamp down on tax cheats
Summary
Senate passes SB 1,002 to change collection and refund procedures for diesel fuel, clarifying exemptions and moving to auditable, refund-based exemptions; passed 27–0 with two absent and sent to the House.
The Utah Senate approved Senate Bill 1,002 on June 18, 1997, a measure to amend collection of the state diesel fuel tax and clarify refund and exemption procedures. Sponsor Senator Howard Stevenson told the chamber the changes fix an unintended consequence in earlier highway-funding legislation and tighten collection on those who purchase undyed, untaxed diesel but drive on state highways.
Stevenson described the bill's mechanics: it preserves exemptions for off‑highway…
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