DAR File No. 40970

Tax Commission, Auditing

Rule R865-7H

Environmental Assurance Fee

Five-Year Notice of Review and Statement of Continuation

DAR File No.: 40970
Filed: 11/10/2016 09:41:54 AM

NOTICE OF REVIEW AND STATEMENT OF CONTINUATION

Concise explanation of the particular statutory provisions under which the rule is enacted and how these provisions authorize or require the rule:

Section 19-6-410.5 establishes an Environmental Assurance Program and an Environmental Assurance Fee for owners and operators using petroleum storage tanks. This section sets the environmental assurance fee on the first sale or use of petroleum products, which shall be collected by the Utah State Tax Commission and deposited in the Petroleum Storage Tank Trust Fund, and requires the USTC to make rules to administer the fee.

Summary of written comments received during and since the last five-year review of the rule from interested persons supporting or opposing the rule:

No written comments have been received.

Reasoned justification for continuation of the rule, including reasons why the agency disagrees with comments in opposition to the rule, if any:

Section R865-7H-1 sets the guidelines for owners or operators of tanks, including above-ground storage tanks, to obtain an exemption from the Environmental Assurance Fee if they do not participate in the Environmental Assurance Program. Section R865-7H-2 sets the guidelines for exemptions from the Environmental Assurance Fee on packaged petroleum products or bulk petroleum products which are brought into Utah and subsequently repackaged; and provides guidelines for qualified individuals to obtain a refund of Environmental Assurance Fees no more often than on a monthly basis. Section R865-7H-3 sets guidelines for an exemption from the Environmental Assurance Fee for petroleum products exported from a refinery directly out-of-state or for petroleum products not stored in a tank covered by the Environmental Assurance Program which are subsequently exported from the state; and explains that qualified individuals may apply for a refund of those fees paid no more often than on a monthly basis. Therefore, this rule should be continued.

The full text of this rule may be inspected, during regular business hours, at the Office 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

Effective:

11/10/2016

Authorized by:

Rebecca Rockwell, Commissioner