DAR File No. 39438

Tax Commission, Auditing

Section R865-20T-10

Procedures for the Revocation, Renewal, and Reinstatement of Licenses Issued Pursuant to Utah Code Ann. Sections 59-14-202, 59-14-203.5, and 59-14-301.5

Notice of Proposed Rule

(Amendment)

DAR File No.: 39438
Filed: 06/11/2015 10:11:54 AM

RULE ANALYSIS

Purpose of the rule or reason for the change:

The section is removed since it is unnecessary.

Summary of the rule or change:

The provisions of this section are unnecessary. Statutory provisions adequately describe period of a license revocation. In addition, the Tax Commission website contains the most current tax form requirements.

State statutory or constitutional authorization for this rule:

• Section 59-14-301.5
• Section 59-14-202
• Section 59-14-203.5

Anticipated cost or savings to:

the state budget:

None--The removal of this section has no impact on practice.

local governments:

None--The removal of this section has no impact on practice.

small businesses:

None--The removal of this section has no impact on practice.

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

None--The removal of this section has no impact on practice.

Compliance costs for affected persons:

None--The removal of this section has no impact on practice. The provisions of this rule can be found in statute and 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 Commission
Auditing
210 N 1950 W
SALT LAKE CITY, UT 84134

Direct questions regarding this rule to:

• Robert Pero at the above address, by phone at 801-297-3800, by FAX at , or by Internet E-mail at rpero@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:

07/31/2015

This rule may become effective on:

08/07/2015

Authorized by:

Robert Pero, Commissioner

R865. Tax Commission, Auditing.

R865-20T. Tobacco Tax.

[R865-20T-10. Procedures for the Revocation, Renewal, and Reinstatement of Licenses Issued Pursuant to Utah Code Ann. Sections 59-14-202, 59-14-203.5, and 59-14-301.5.

A. In order to renew a license issued under Sections 59-14-202 and 59-14-301, a licensee shall file form TC-38B, Cigarette and Tobacco Products License Renewal Application, with the Tax Commission on or before the last day of the month prior to the month in which the license expires.

1. The form shall be accompanied by the statutory renewal fee.

B. A license revoked pursuant to Section 26-42-103 shall be revoked for a period of one year commencing on the date the commission receives notification to revoke by the enforcing agency.

C. In order to reinstate a license revoked or suspended, or allowed to expire, a licensee shall file form TC-69, Utah State Business and Tax Registration, with the Tax Commission.

1. The form shall be accompanied by the statutory reinstatement fee.

D. A revoked or suspended license may not be reinstated prior to the expiration of the revocation or suspension period.

 

]KEY: taxation, tobacco products

Date of Enactment or Last Substantive Amendment: [August 21, 2011]2015

Notice of Continuation: January 3, 2012

Authorizing, and Implemented or Interpreted Law: 59-14-102; 59-14-202; 59-14-203.5; 59-14-204 through 59-14-206; 59-14-210; 59-14-212; 59-14-301 through 59-14-303; 59-14-401; 59-14-404; 59-14-603; 59-14-607