to Transportation Fund -- Reduction of tax in limited circumstances. (1) (a) Except as provided in Subsections (1)(b), (2), (3), (11), and (12) and Section 59-13-301.5, a tax is imposed at the same rate imposed under Subsection 59-13-201(1)(a) on the: (i) removal of undyed diesel fuel from any refinery; (ii) removal of undyed diesel fuel from any terminal; (iii) entry into the state of any undyed diesel fuel for consumption, use, sale, or warehousing; (iv) sale of undyed diesel fuel to any person who is not registered as a supplier under this part unless the tax has been collected under this section; (v) any untaxed special fuel blended with undyed diesel fuel; or (vi) use of untaxed special fuel other than propane or electricity. (b) For the special fuel tax rate beginning on July 1, 2026, and ending on December 31, 2026: (i) the adjustment described in Subsection 59-13-201(1)(a)(ii) does not apply; and (ii) the commission shall apply the same rate in place as of January 1, 2026. (c) The tax imposed under this section shall only be imposed once upon any special fuel. (2) (a) No special fuel tax is imposed or collected upon dyed diesel fuel which: (i) is sold or used for any purpose other than to operate or propel a motor vehicle upon the public highways of the state, but this exemption applies only in those cases where the purchasers or the users of special fuel establish to the satisfaction of the commission that the special fuel was used for purposes other than to operate a motor vehicle upon the public highways of the state; or (ii) is sold to this state or any of its political subdivisions. (b) No special fuel tax is imposed on undyed diesel fuel or clean fuel that is: (i) sold to the United States government or any of its instrumentalities or to this state or any of its political subdivisions; (ii) exported from this state if proof of actual exportation on forms prescribed by the commission is made within 180 days after exportation; (iii) used in a vehicle off-highway; (iv) used to operate a power take-off unit of a vehicle; (v) used for off-highway agricultural uses; (vi) used in a separately fueled engine on a vehicle that does not propel the vehicle upon the highways of the state; or (vii) used in machinery and equipment not registered and not required to be registered for highway use. (3) No tax is imposed or collected on special fuel if it is: (a) (i) purchased for business use in machinery and equipment not registered and not required to be registered for highway use; and (ii) used in accordance with the conditions of a state implementation plan approved under Title 19, Chapter 2, Air Conservation Act; or (b) propane or electricity. (4) Upon request of a buyer meeting the requirements under Subsection (3), the Division of Air Quality shall issue an exemption certificate that may be shown to a seller. (5) The special fuel tax shall be paid by the supplier. (6) (a) The special fuel tax shall be paid by every user who is required by Sections 59-13-303 and
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