Tax Commission, Auditing

Section R865-7H-3

Environmental Assurance Fee on Exports of Petroleum Products Pursuant to Utah Code Ann. Section 19-6-410.5

Notice of Proposed Rule

(Amendment)

DAR File No.: 34969
Filed: 06/23/2011 02:24:37 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 removes an incorrect form number and makes technical changes.

State statutory or constitutional authorization for this rule:

• Section 19-6-410.5

Anticipated cost or savings to:

the state budget:

None--The proposed amendment removes an incorrect form number and makes technical changes.

local governments:

None--The proposed amendment removes an incorrect form number and makes technical changes.

small businesses:

None--The proposed amendment removes an incorrect form number and makes technical changes.

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

None--The proposed amendment removes an incorrect form number and makes technical changes.

Compliance costs for affected persons:

None--The proposed amendment removes an incorrect form number and makes technical changes.

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

The deleted form number and technical corrections should yield no fiscal impact on business.

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.

R865-7H. Environmental Assurance Fee.

R865-7H-3. Environmental Assurance Fee on Exports of Petroleum Products Pursuant to Utah Code Ann. Section 19-6-410.5.

[A.](1) Petroleum products exported from a refinery directly out of state by the refiner or the first purchaser are exempt from the environmental assurance fee.

[B.](2) Individuals who store petroleum products in the state and subsequently export those petroleum products from the state may receive a refund of environmental assurance fees paid on the exported petroleum products if, prior to the export of the petroleum products, the petroleum products were not stored in a tank covered by the Environmental Assurance Program.

[C.](3) Individuals who qualify for a refund of environmental assurance fees under [B.]Subsection (2) may apply to the [Tax Commission]commission for a refund of those fees paid, no more often than on a monthly basis[, on form TC-113ES].

 

KEY: taxation, environment

Date of Enactment or Last Substantive Amendment: [March 16, 1999]2011

Notice of Continuation: February 19, 2009

Authorizing, and Implemented or Interpreted Law: 19-6-410.5