No. 34872 (Amendment): Section R865-13G-16. Aviation Fuel Tax Refund or Credit Pursuant to Utah Code Ann. Section 59-13-404

(Amendment)

DAR File No.: 34872
Filed: 05/26/2011 10:53:31 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The section is obsolete.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The section is removed since it is obsolete. The provisions of this section currently have no effect.

State statutory or constitutional authorization for this rule:

• Section 59-13-404

Anticipated cost or savings to:

the state budget:

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

local governments:

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

small businesses:

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

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

None--The provisions of this 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.

R865-13G. Motor Fuel Tax.

[R865-13G-16. Aviation Fuel Tax Refund or Credit Pursuant to Utah Code Ann. Section 59-13-404.

For purposes of administering the aviation fuel tax refund or credit for aviation fuel tax paid on gallons of aviation fuel purchased at Salt Lake International Airport, "tax year" means calendar year.

 

]KEY: taxation, motor fuel, gasoline, environment

Date of Enactment or Last Substantive Amendment: [September 14, 2004]2011

Notice of Continuation: March 9, 2007

Authorizing, and Implemented or Interpreted Law: 59-13-201; 59-13-202; 59-13-203.1; 59-13-204; 59-13-208; 59-13-210; 59-13-404

 

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