Tax Commission, Auditing

Section R865-4D-24

Special Fuel Tax License Pursuant to Utah Code Ann. Section 59-13-302

Notice of Proposed Rule

(Amendment)

DAR File No.: 35380
Filed: 10/27/2011 01:52:34 PM

RULE ANALYSIS

Purpose of the rule or reason for the change:

Section 59-13-302 provides that a special fuels tax license is invalid if the licensee has ceased to do business or has changed the business address.

Summary of the rule or change:

The proposed amendment sets forth the parameters for determining that a special fuels tax licensee has ceased to do business or has changed the business address. These procedures mirror the procedures currently in rule for sales and withholding tax licensees.

State statutory or constitutional authorization for this rule:

• Section 59-13-302

Anticipated cost or savings to:

the state budget:

None--Under the proposed amendment, the licenses that will be held invalid are those for which the Tax Commission is not receiving special fuel tax returns.

local governments:

None--Under the proposed amendment, the licenses that will be held invalid are those for which the Tax Commission is not receiving special fuel tax returns.

small businesses:

None--Under the proposed amendment, the licenses that will be held invalid are those for which the Tax Commission is not receiving special fuel tax returns.

persons other than small businesses, businesses, or local governmental entities:

None--Under the proposed amendment, the licenses that will be held invalid are those for which the Tax Commission is not receiving special fuel tax returns.

Compliance costs for affected persons:

None--Under the proposed amendment, the licenses that will be held invalid are those for which the Tax Commission is not receiving special fuel tax returns.

Comments by the department head on the fiscal impact the rule may have on businesses:

This process for invalidating special fuels of licenses should have no fiscal impact on business.

Michael Cragun, Commissioner

The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

Tax Commission
Auditing
210 N 1950 W
SALT LAKE CITY, UT 84134

Direct questions regarding this rule to:

• Christa Johnson at the above address, by phone at 801-297-3901, by FAX at 801-297-3907, or by Internet E-mail at [email protected]

Interested persons may present their views on this rule by submitting written comments to the address above no later than 5:00 p.m. on:

12/15/2011

This rule may become effective on:

12/22/2011

Authorized by:

Michael Cragun, Tax Commissioner

R865. Tax Commission, Auditing.

R865-4D. Special Fuel Tax.

R865-4D-24. Special Fuel Tax License Pursuant to Utah Code Ann. Section 59-13-302.

(1) The holder of a license issued under Section 59-13-302 shall notify the commission:

(a) of any change of address of the business;

(b) of a change of character of the business; or

(c) if the license holder ceases to do business.

(2) The commission may determine that a person has ceased to do business or has changed that person's business address if:

(a) mail is returned as undeliverable as addressed and unable to forward;

(b) the person fails to file four consecutive special fuel tax returns;

(c) the person fails to renew its annual business license with the Department of Commerce; or

(d) the person fails to renew its local business license.

(3) If the requirements of Subsection (2) are met, the commission shall notify the license holder that the license will be considered invalid unless the license holder provides evidence within 15 days that the license should remain valid.

(4) A person may request the commission to reopen a special fuel tax license that has been determined invalid under Subsection (3).

(5) The holder of a license issued under Section 59-13-302 shall be responsible for any special fuel tax, interest, and penalties incurred under that license whether those taxes and fees are incurred during the time the license is valid or invalid.

 

KEY: taxation, fuel, special fuel

Date of Enactment or Last Substantive Amendment: [August 25, ]2011

Notice of Continuation: February 26, 2007

Authorizing, and Implemented or Interpreted Law: 59-13-102; 59-13-301; 59-13-302; 59-13-303; 59-13-304; 59-13-305; 59-13-307; 59-13-312; 59-13-313; 59-13-501