DAR File No. 39437
This rule was published in the July 1, 2015, issue (Vol. 2015, No. 13) of the Utah State Bulletin.
Tax Commission, Auditing
Section R865-4D-21
Consistent Basis for Diesel Fuel Reporting Pursuant to Utah Code Ann. Sections 59-13-301 and 59-13-307
Notice of Proposed Rule
(Amendment)
DAR File No.: 39437
Filed: 06/11/2015 10:03:52 AM
RULE ANALYSIS
Purpose of the rule or reason for the change:
The proposed amendment deletes an outdated form name.
Summary of the rule or change:
The proposed amendment deletes an outdated form name. The most current information regarding tax forms is on the Tax Commission website.
State statutory or constitutional authorization for this rule:
- Section 59-13-301
- Section 59-13-307
Anticipated cost or savings to:
the state budget:
None--The amendment deletes an outdated form name.
local governments:
None--The amendment deletes an outdated form name.
small businesses:
None--The amendment deletes an outdated form name.
persons other than small businesses, businesses, or local governmental entities:
None--The amendment deletes an outdated form name.
Compliance costs for affected persons:
None--The amendment deletes an outdated form name. The most current information regarding tax forms is on the Tax Commission website.
Comments by the department head on the fiscal impact the rule may have on businesses:
Adoption of this amendment will create no fiscal impact on business.
Robert Pero, 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 [email protected]
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:
07/31/2015
This rule may become effective on:
08/07/2015
Authorized by:
Robert Pero, Commissioner
RULE TEXT
R865. Tax Commission, Auditing.
R865-4D. Special Fuel Tax.
R865-4D-21. Consistent Basis for Diesel Fuel Reporting Pursuant to Utah Code Ann. Sections 59-13-301 and 59-13-307.
[A.](1) Definitions.
[1.](a) "Gross gallon" means the United States
volumetric gallon with a liquid capacity of 231 cubic inches.
[2.](b) "Net gallon" means the gross metered gallon
with temperature correction in volume to 60 degrees Fahrenheit.
[B.](2) All Utah licensed special fuel suppliers shall elect to
calculate the tax liability [on the Utah Special Fuel Supplier Tax Return ]on a
consistent and strict gross gallon or net gallon basis. The
election must be declared in writing and must be sent to the Tax
Commission. The declared basis must be the exclusive basis used for
12 consecutive months. Any supplier failing to make an election
will default to the gross gallon basis and must then report and pay
the excise tax on that basis. Request for changes in the reporting
basis must be submitted in writing and approved by the Tax
Commission prior to any change in the reporting basis. Changes in
basis may occur only on January 1 and must remain in effect 12
consecutive months.
[C.](3) All invoices, bills of lading, and special fuel tax
returns must include both the gross and net gallon amounts.
Conversion from gross to net must conform to the ASTM-API-IP
Petroleum Measurement Tables.
[D.](4) All transactions, such as purchases, sales, or
deductions[, reported on the Special Fuel Supplier Tax
Return] must be reported on a consistent and exclusive
basis. The taxpayer shall not alternate the two methods on any
return or during any 12-month period.
[E.](5) This rule shall take effect July 1, 1997.
KEY: taxation, fuel, special fuel
Date of Enactment or Last Substantive Amendment: [December 22, 2011]2015
Notice of Continuation: January 3, 2012
Authorizing, and 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
Additional Information
More information about a Notice of Proposed Rule is available online.
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/2015/b20150701.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 ([example]). Text to be added is underlined (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 [email protected]. For questions about the rulemaking process, please contact the Division of Administrative Rules.