No. 34870 (Amendment): Section R865-4D-3. User-Dealer's License Pursuant to Utah Code Ann. Section 59-13-302

(Amendment)

DAR File No.: 34870
Filed: 05/26/2011 10:40:43 AM

RULE ANALYSIS

Purpose of the rule or reason for the change:

The section is obsolete.

Summary of the rule or change:

The section is removed since it is obsolete. Under statute, all special fuel is taxed at the refinery level. There are no longer provisions in statute allowing for special fuel to be taxed at the bulk plant level.

State statutory or constitutional authorization for this rule:

• Section 59-13-302

Anticipated cost or savings to:

the state budget:

None--The provisions of the section currently have no effect.

local governments:

None--The provisions of the section currently have no effect.

small businesses:

None--The provisions of the section currently have no effect.

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

None--The provisions of the section currently have no effect.

Compliance costs for affected persons:

None--The provisions of this section are obsolete. As such, they have not been effective for some years.

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

None--The provisions of this section are obsolete. As such, they have not been effective for some years.

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 [e-mail]

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:

07/15/2011

This rule may become effective on:

07/22/2011

Authorized by:

Michael Cragun, Tax Commissioner

RULE TEXT

R865. Tax Commission, Auditing.

[R865-4D. Special Fuel Tax.

R865-4D-3. User-Dealer's License Pursuant to Utah Code Ann. Section 59-13-302.

A. Prior to any sale or use of special fuel in this state each user-dealer shall apply for and obtain a special fuel user-dealer's license for each bulk plant or service station from which such special fuel is to be sold or used. Application for a special user-dealer's license shall be made on a form provided by the Tax Commission. Under the law the Tax Commission may require a user-dealer to furnish a bond. Upon receipt and approval of the application, the commission will issue the license. A special fuel user-dealer's license is valid only for the user-dealer in whose name issued and for the specific bulk plant or service station named on the license. The license shall remain in force and effect unless the holder of the license ceases to act as a user-dealer, or the Tax Commission for reasonable cause terminates the license at an earlier date.

B. Upon sale or discontinuance of the sale or distribution of special fuel as defined in this rule from a bulk plant or service station for which a license has been issued, the user-dealer shall return for cancellation the license issued for the bulk plant or service station.

 

]KEY: taxation, fuel, special fuel

Date of Enactment or Last Substantive Amendment: [September 21, 2009]2011

Notice of Continuation: February 26, 2007

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

 

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