No. 32336 (Amendment): R865-4D-24. Off Highway Use of Undyed Diesel Fuel Pursuant to Utah Code Ann. Section 59-13-301.

DAR File No.: 32336
Filed: 01/29/2009, 12:19
Received by: NL

RULE ANALYSIS

Purpose of the rule or reason for the change:

This section is removed but the language of the section has been added to Section R865-4D-2 since all of this language should be together. (DAR NOTE: The proposed amendment to Section R865-4D-2 is under DAR No. 32334 in this issue, February 15, 2009, of the Bulletin.)

Summary of the rule or change:

This section is removed.

State statutory or constitutional authorization for this rule:

Sections 59-13-301 and 59-13-304

Anticipated cost or savings to:

the state budget:

None--The language of this section has been removed to another section.

local governments:

None--The language of this section has been removed to another section.

small businesses and persons other than businesses:

None--The language of this section has been removed to another section.

Compliance costs for affected persons:

None--The removed language has been inserted into another section.

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

None--The removed language has been incorporated into Section R865-4D-2. D'Arcy Dixon, 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:

Cheryl Lee at the above address, by phone at 801-297-3900, by FAX at 801-297-3919, 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:

03/17/2009

This rule may become effective on:

03/24/2009

Authorized by:

D'Arcy Dixon, Commissioner

RULE TEXT

R865. Tax Commission, Auditing.

R865-4D. Special Fuel Tax.

[R865-4D-24. Off-Highway Use of Undyed Diesel Fuel Pursuant to Utah Code Ann. Section 59-13-301.

A.1. "Off-highway," for purposes of determining whether undyed diesel fuel is used in a vehicle off-highway, means every way or place, of whatever nature, that is not generally open to the use of the public for the purpose of vehicular travel.

2. "Off-highway" does not include:

a) a parking lot that the public may use; or

b) the curbside of a highway.

B. The following documentation must accompany a refund request for special fuel tax paid on undyed diesel fuel used in a vehicle off-highway:

1. evidence that clearly indicates that the undyed diesel fuel was used in a vehicle off-highway;

2. the specific address of the off-highway use with a detailed description of the off-highway nature of the location;

3. the amount of time in which the vehicle used the fuel off-highway;

4. the amount of fuel the vehicle used off-highway; and

5. the make and model, weight, and miles per gallon of the vehicle used off-highway.

 

]KEY: taxation, fuel, special fuel

Date of Enactment or Last Substantive Amendment: [January 1], 2009

Notice of Continuation: February 26, 2007

Authorizing, and Implemented or Interpreted Law: 59-13-301