Tax Commission, Motor Vehicle

Section R873-22M-31

Determination of Special Interest Vehicle Pursuant to Utah Code Ann. Section 41-1a-102

Notice of Proposed Rule

(Amendment)

DAR File No.: 34877
Filed: 05/26/2011 11:18:40 AM

RULE ANALYSIS

Purpose of the rule or reason for the change:

The section is unnecessary.

Summary of the rule or change:

The section is removed since it is unnecessary. The provisions of this section are adequately covered in statute.

State statutory or constitutional authorization for this rule:

• Section 41-1a-102

Anticipated cost or savings to:

the state budget:

None--The provisions of the section are covered in statute.

local governments:

None--The provisions of the section are covered in statute.

small businesses:

None--The provisions of the section are covered in statute.

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

None--The provisions of the section are covered in statute.

Compliance costs for affected persons:

None--The provisions of the section are covered in statute.

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

None--The provisions of the section are covered in statute.

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
Motor Vehicle
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

R873. Tax Commission, Motor Vehicle.

R873-22M. Motor Vehicle.

[R873-22M-31. Determination of Special Interest Vehicle Pursuant to Utah Code Ann. Section 41-1a-102.

A. The division shall maintain a list of all vehicles currently eligible for classification as special interest vehicles.

1. A request for the classification of a vehicle as a special interest vehicle shall be approved if the vehicle is on the list.

2. If a vehicle not on the list qualifies for classification as a special interest vehicle pursuant to Section 41-1a-102, the division director shall add that vehicle to the list.

 

] KEY: taxation, motor vehicles, aircraft, license plates

Date of Enactment or Last Substantive Amendment: [December 22, 2009]2011

Notice of Continuation: March 12, 2007

Authorizing, and Implemented or Interpreted Law: 41-1a-102; 41-1a-104; 41-1a-108; 41-1a-116; 41-1a-211; 41-1a-215; 41-1a-214; 41-1a-401; 41-1a-402; 41-1a-411; 41-1a-413; 41-1a-414; 41-1a-416; 41-1a-418; 41-1a-419; 41-1a-420; 41-1a-421; 41-1a-422; 41-1a-522; 41-1a-701; 41-1a-1001; 41-1a-1002; 41-1a-1004; 41-1a-1005; 41-1a-1009[;] through[;] 41-1a-1011; 41-1a-1101; 41-1a-1209; 41-1a-1211; 41-1a-1220; 41-6-44; 53-8-205; 59-12-104; 59-2-103; 72-10-109 through 72-10-112; 72-10-102