DAR File No. 32794
This filing was published in the 08/01/2009, issue, Vol. 2009, No. 15, of the Utah State Bulletin.
Tax Commission, Administration
R861-1A-44
Definition of Delivery Service Pursuant to Utah Code Ann. Section 59-1-1404
NOTICE OF PROPOSED RULE
DAR File No.: 32794
Filed: 07/06/2009, 02:56
Received by: NL
RULE ANALYSIS
Purpose of the rule or reason for the change:
S.B. 108 (2009 General Session) requires a rule to define "delivery service" in accordance with the IRS definition for that term. (DAR NOTE: S.B. 108 (2009) is found at Chapter 212, Laws of Utah 2009, and was effective 05/12/2009.)
Summary of the rule or change:
The proposed rule indicates the entities that meet the IRS definition of "delivery service".
State statutory or constitutional authorization for this rule:
Section 59-1-1404
Anticipated cost or savings to:
the state budget:
None--Any costs were considered in S.B. 108 (2009).
local governments:
None--Any costs were considered in S.B. 108 (2009).
small businesses and persons other than businesses:
None--Any costs were considered in S.B. 108 (2009).
Compliance costs for affected persons:
None--Rule indicates delivery services that may be used in place of the U.S. postal system.
Comments by the department head on the fiscal impact the rule may have on businesses:
There are no anticipated costs. D'Arcy Dixon, Commissioner
The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:
Tax CommissionAdministration
210 N 1950 W
SALT LAKE CITY UT 84134-0002
Direct questions regarding this rule to:
Cheryl Lee at the above address, by phone at 801-297-3900, by FAX at 801-297-3919, 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:
08/31/2009
This rule may become effective on:
09/07/2009
Authorized by:
D'Arcy Dixon, Commissioner
RULE TEXT
R861. Tax Commission, Administration.
R861-1A. Administrative Procedures.
R861-1A-44. Definition of Delivery Service Pursuant to Utah Code Ann. Section 59-1-1404.
For purposes of determining the date on which a document has been mailed under Section 59-1-1404, "delivery service" means the following delivery services the Internal Revenue Service has determined to be a designated delivery service under Section 7502, Internal Revenue Code:
(1) DHL Express (DHL):
(a) DHL Same Day Service;
(b) DHL Next Day 10:30 a.m.;
(c) DHL Next Day 12:00 p.m.;
(d) DHL DHL Next Day 3:00 p.m.; and
(e) DHL 2nd Day Service;
(2) Federal Express (FedEx):
(a) FedEx Priority Overnight;
(b) FedEx Standard Overnight;
(c) FedEx 2 Day;
(d) FedEx International Priority; and
(e) FedEx International First; and
(3) United Parcel Service (UPS):
(a) UPS Next Day Air;
(b) UPS Next Day Air Saver;
(c) UPS 2nd Day Air;
(c) UPS 2nd Day Air A.M.;
(d) UPS Worldwide Express Plus; and
(e) UPS Worldwide Express.
KEY: developmentally disabled, grievance procedures, taxation, disclosure requirements
Date of Enactment or Last Substantive
Amendment: [December 4, 2008]2009
Notice of Continuation: March 20, 2007
Authorizing, and Implemented or Interpreted Law: 59-1-1404
ADDITIONAL INFORMATION
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For questions regarding the content or application of this rule, please contact Cheryl Lee at the above address, by phone at 801-297-3900, by FAX at 801-297-3919, or by Internet E-mail at [email protected]
For questions about the rulemaking process, please contact the Division of Administrative Rules (801-538-3764). Please Note: The Division of Administrative Rules is NOT able to answer questions about the content or application of these administrative rules.
Last modified: 07/30/2009 6:29 PM