DAR File No. 38223

Tax Commission, Auditing

Rule R865-7H

Environmental Assurance Fee

Five-Year Notice of Review and Statement of Continuation

DAR File No.: 38223
Filed: 01/06/2014 10:13:02 AM

NOTICE OF REVIEW AND STATEMENT OF CONTINUATION

Concise explanation of the particular statutory provisions under which the rule is enacted and how these provisions authorize or require the rule:

Section 19-6-410.5 imposes an environmental assurance fee on owners or operators of tanks that participate in the Environmental Assurance Program, and provides the commission rulemaking authority to establish the method of payment of the fee, the procedure for reimbursement or exemption of persons who do not participate in the program, and the procedure for confirming with the Dept. of Environmental Quality those persons who qualify for reimbursement or exemption.

Summary of written comments received during and since the last five-year review of the rule from interested persons supporting or opposing the rule:

No comments received in the last five years.

Reasoned justification for continuation of the rule, including reasons why the agency disagrees with comments in opposition to the rule, if any:

Section R865-7H-1 indicates when owners or operators of tanks that are not participants in the program qualify for an exemption from the environmental assurance fee, provides refund procedures for owners or operators of tanks that are not participants in the program but do not meet the requirements for exemption from the fee; requires the Department of Environmental Quality to provide the commission with a list of program participants on a monthly basis. Section R865-7H-2 provides an exemption from the fee for petroleum products brought into the state and packaged in barrels, drums, and cans; provides for a refund for persons who purchase petroleum products in bulk and repackage those petroleum products in barrels, drums, or cans, if prior to repackaging, the products were not stored in a tank covered by the program; provides that individuals who qualify for a refund may apply for that refund no more often than on a monthly basis. Section R865-7H-3 provides that petroleum products exported from a refinery directly out of state are exempt from the fee; provides refund procedures for persons who store petroleum products in the state and export those products from the state if, prior to the export, the products were not stored in a tank covered by the program; provides that individuals who qualify for a refund may apply for that refund no more often than on a monthly basis. Therefore, this rule should be continued.

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]

Effective:

01/06/2014

Authorized by:

Robert Pero, Commissioner