Tax Commission, Auditing

Section R865-4D-19

Refund of Special Fuel Taxes Paid by Government Entities Pursuant to Utah Code Ann. Section 59-13-301

Notice of Proposed Rule

(Amendment)

DAR File No.: 34964
Filed: 06/23/2011 02:00:03 PM

RULE ANALYSIS

Purpose of the rule or reason for the change:

The proposed amendment updates filing requirements.

Summary of the rule or change:

The proposed amendment updates the forms a government entity entitled to a refund for special fuel taxes paid must file with the commission, and makes technical changes.

State statutory or constitutional authorization for this rule:

• Section 59-13-301

Anticipated cost or savings to:

the state budget:

None--The amendments update the rule to match current processes.

local governments:

None--The amendments update the rule to match current processes.

small businesses:

None--The amendments update the rule to match current processes.

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

None--The amendments update the rule to match current processes.

Compliance costs for affected persons:

None--The amendments update the rule to match current processes.

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

These updates should yield no fiscal impact on business.

Michael J. 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 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:

08/15/2011

This rule may become effective on:

08/22/2011

Authorized by:

Michael Cragun, Tax Commissioner

R865. Tax Commission, Auditing.

R865-4D. Special Fuel Tax.

R865-4D-19. Refund of Special Fuel Taxes Paid by Government Entities Pursuant to Utah Code Ann. Section 59-13-301.

[A.](1) Governmental entities entitled to a refund for special fuel taxes paid shall submit a completed Utah Application for [Government Motor Fuel and Special] Fuel Tax Refund, form TC-[114]116, to the commission.

[B.](2) A governmental entity shall retain the following records for each purchase of special fuel for which a refund of taxes paid is claimed:

[1.](a) name of the government entity making the purchase;

[2.](b) license plate number of the government vehicle for which the special fuel is purchased;

[3.](c) invoice date;

[4.](d) invoice number;

[5.](e) vendor;

[6.](f) vendor location;

[7.](g) product description;

[8.](h) number of gallons purchased; and

[9.](i) amount of state special fuel tax paid.

[C.](3) Original records supporting the refund claim must be maintained by the government entity for three years following the year of refund.

 

KEY: taxation, fuel, special fuel

Date of Enactment or Last Substantive Amendment: [September 21, 2009]2011

Notice of Continuation: February 26, 2007

Authorizing, 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