File No. 34872
This rule was published in the June 15, 2011, issue (Vol. 2011, No. 12) of the Utah State Bulletin.
Tax Commission, Auditing
Section R865-13G-16
Aviation Fuel Tax Refund or Credit Pursuant to Utah Code Ann. Section 59-13-404
Notice of Proposed Rule
(Amendment)
DAR File No.: 34872
Filed: 05/26/2011 10:53:31 AM
RULE ANALYSIS
Purpose of the rule or reason for the change:
The section is obsolete.
Summary of the rule or change:
The section is removed since it is obsolete. The provisions of this section currently have no effect.
State statutory or constitutional authorization for this rule:
- Section 59-13-404
Anticipated cost or savings to:
the state budget:
None--The provisions of this section currently have no effect.
local governments:
None--The provisions of this section currently have no effect.
small businesses:
None--The provisions of this section currently have no effect.
persons other than small businesses, businesses, or local governmental entities:
None--The provisions of this section currently have no effect.
Compliance costs for affected persons:
None--The provisions of this section are obsolete. As such, they have not been effective for some years.
Comments by the department head on the fiscal impact the rule may have on businesses:
None--The provisions of this section are obsolete. As such, they have not been effective for some years.
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 CommissionAuditing
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 cj@utah.gov
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:
07/15/2011
This rule may become effective on:
07/22/2011
Authorized by:
Michael Cragun, Tax Commissioner
RULE TEXT
R865. Tax Commission, Auditing.
R865-13G. Motor Fuel Tax.
[R865-13G-16. Aviation Fuel Tax Refund or Credit Pursuant to
Utah Code Ann. Section 59-13-404.
For purposes of administering the aviation fuel tax
refund or credit for aviation fuel tax paid on gallons of
aviation fuel purchased at Salt Lake International Airport,
"tax year" means calendar year.
]KEY: taxation, motor fuel, gasoline, environment
Date of Enactment or Last Substantive Amendment: [September 14, 2004]2011
Notice of Continuation: March 9, 2007
Authorizing, and Implemented or Interpreted Law: 59-13-201; 59-13-202; 59-13-203.1; 59-13-204; 59-13-208; 59-13-210; 59-13-404
Additional Information
The Portable Document Format (PDF) version of the Bulletin is the official version. The PDF version of this issue is available at https://rules.utah.gov/publicat/bull-pdf/2011/b20110615.pdf. The HTML edition of the Bulletin is a convenience copy. Any discrepancy between the PDF version and HTML version is resolved in favor of the PDF version.
Text to be deleted is struck through and surrounded by brackets (e.g., [example]). Text to be added is underlined (e.g., example). Older browsers may not depict some or any of these attributes on the screen or when the document is printed.
For questions regarding the content or application of this rule, please contact Christa Johnson at the above address, by phone at 801-297-3901, by FAX at 801-297-3907, or by Internet E-mail at cj@utah.gov.