Tax Commission, Auditing

Section R865-13G-15

Reduction in Motor Fuel Tax for Distributors Subject to Navajo Nation Fuel Tax Pursuant to Utah Code Ann. Section 59-13-201

Notice of Proposed Rule

(Amendment)

DAR File No.: 34966
Filed: 06/23/2011 02:09:46 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 distributor subject to the Navajo Nation fuel tax and seeking a refund of state motor fuel tax must file with the commission and must retain in the distributor�s records, and makes technical changes.

State statutory or constitutional authorization for this rule:

• Section 59-13-201

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 businesses.

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
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.

R865-13G. Motor Fuel Tax.

R865-13G-15. Reduction in Motor Fuel Tax for Distributors Subject to Navajo Nation Fuel Tax Pursuant to Utah Code Ann. Section 59-13-201.

[A.](1) The purpose of this rule is to provide procedures for administering the reduction of motor fuel tax authorized under Section 59-13-201.

[B.](2) The reduction shall be in the form of a refund.

[C.](3) The refund shall be available only for motor fuel:

[1.](a) delivered to a retailer or consumer on the Utah portion of the Navajo Nation; and

[2.](b) for which Utah motor fuel tax has been paid.

[D.](4) The refund shall be available to a motor fuel distributor that is licensed as a distributor with the Office of the Navajo Tax Commission.

[E.](5) The refund application may be filed on a monthly basis on the Utah Application for Fuel Tax Refund, form TC-116.

[F. A completed copy of the Navajo Tax Commission Monthly Fuel Distributor Tax Return, form 900, along with schedules and manifests, must be included with the Utah State Tax Commission Application for Navajo Nation Fuel Tax Refund, form TC-126.

G.](6) Original records supporting the refund claim must be maintained by the distributor for three years following the year of refund. These records include:

[1.](a) proof of payment of Utah motor fuel tax;

[2.](b) proof of payment of Navajo Nation fuel tax; [and]

[3.](c) documentation that the motor fuel was delivered to a retailer or consumer on the Utah portion of the Navajo Nation ; and

(d) a completed copy of the Navajo Tax Commission Monthly Fuel Distributor Tax Return, form 900, along with the required schedules and manifests.

 

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