Utah sets gasoline tax at 31.9 cents through December 2026

The State Tax Commission applies a temporary gasoline tax rate of 31.9 cents per gallon. The temporary rate covers gasoline and gasohol sold, used, or received for sale or use in Utah. Diesel and other fuels covered by the general special fuel tax keep their January 1, 2026, rate during this period. Fuel tax exemptions and the separate rate for gasoline meeting clean fuel standards apply. Compressed natural gas, liquefied natural gas, and highway-use hydrogen have a stated rate of 21.2 cents per gallon equivalent, which measures an equivalent amount of fuel. Annual inflation adjustments begin January 1, 2027, with a 22.5-cent cap. The temporary rate provisions expire January 1, 2027.

State environmental permit officials coordinate reviews and approve or deny complete applications within 120 days. Reviews cover petroleum facilities such as pipelines, storage tanks, and processing plants. Utah's transportation department also assists pipelines offering public transportation service for finished energy products where proposed routes cross state or federal highways. Applicants must provide project details, legally required environmental and safety assessments, and proof they can pay to complete the project. Officials may extend review by up to 30 days for extraordinary circumstances with a written explanation, or for an agreed period with the applicant's consent. Approval is not guaranteed. The rules preserve agencies' authority and exclude gathering equipment and underground storage regulated by Utah's Board of Oil, Gas, and Mining. The review deadline starts when officials receive a complete application. These provisions took effect May 6, 2026.

Utah refinery operators report production and product movements to the Office of Energy Development every quarter. The duty covers people or businesses that own, operate, or control a Utah refinery. Reports cover crude oil processed, products made, and finished products arriving at or leaving refineries or terminals. Public releases may contain only combined statistics that prevent identification of a reporting company. Other state agencies must agree in writing to protect shared information and use it only for allowed purposes. Reports cannot support investigations, price regulation, or action against a reporting company, except to enforce reporting. Courts cannot compel disclosure or admit the reports as evidence. Federal agencies may receive reports only when federal law requires disclosure and the agency provides written assurances of confidentiality. Knowingly disclosing protected information is a class A misdemeanor, a criminal offense. Reporting companies may sue for damages, orders stopping disclosure, and attorney fees. The office must secure the data and destroy it when no longer needed. Quarterly reporting begins July 1, 2026.

The infrastructure tax credit program's energy project definition includes refined-fuel storage and pipelines serving underground salt-cavern storage. The definitions cover projects increasing refined-fuel storage capacity and pipelines carrying refined fuel to underground salt caverns. The high-cost project definition includes facilities storing or producing fuel for transportation, electricity, or industry. A business must enter a qualifying agreement with the Office of Energy Development to receive a tax credit. A covered high-cost project must require or be directly supported by infrastructure construction. The infrastructure cost must exceed either 10% of the project's total cost or $10 million. Meeting a project definition alone does not guarantee a tax credit. These definitions took effect May 6, 2026.

The law sets aside $11,903,900 in one-time General Fund money for the B and C Roads program. The funding supports the B and C Roads program through Utah's transportation budget. The money goes through the transportation pass-through budget and follows Utah's budget rules. The funding covers July 1, 2026, through June 30, 2027.