No. 34967 (Amendment): Section R865-7H-1. Environmental Assurance Fee for Retailers or Consumers Not Participating in the Environmental Assurance Program Pursuant to Utah Code Ann. Section 19-6-410.5

(Amendment)

DAR File No.: 34967
Filed: 06/23/2011 02:16:56 PM

RULE ANALYSIS

Purpose of the rule or reason for the change:

The proposed amendment updates filing requirements.

Summary of the rule or change:

The proposed amendment removes an incorrect form number and makes technical changes.

State statutory or constitutional authorization for this rule:

• Section 19-6-410.5

Anticipated cost or savings to:

the state budget:

None--The proposed amendment removes an incorrect form number and makes technical changes.

local governments:

None--The proposed amendment removes an incorrect form number and makes technical changes.

small businesses:

None--The proposed amendment removes an incorrect form number and makes technical changes.

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

None--The proposed amendment removes an incorrect form number and makes technical changes.

Compliance costs for affected persons:

None--The proposed amendment removes an incorrect form number and makes technical changes.

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

The deleted form number and technical corrections should yield no fiscal impact on business.

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:

08/15/2011

This rule may become effective on:

08/22/2011

Authorized by:

Michael Cragun, Tax Commissioner

RULE TEXT

R865. Tax Commission, Auditing.

R865-7H. Environmental Assurance Fee.

R865-7H-1. Environmental Assurance Fee for Retailers or Consumers Not Participating in the Environmental Assurance Program Pursuant to Utah Code Ann. Section 19-6-410.5.

[A.](1) Retailers or consumers who are owners or operators of tanks, including owners or operators of above-ground storage tanks, who do not participate in the Environmental Assurance Program, may receive an exemption from the environmental assurance fee if:

[1.](a) none of the owner's or operator's tanks are covered under the Environmental Assurance Program; and

[2.](b) the owner or operator purchases the petroleum product for the tank directly from the refinery, or purchases a direct import of a petroleum product for which the environmental assurance fee has not previously been imposed.

[B.](2) Retailers or consumers who are owners or operators of tanks and who do not participate in the Environmental Assurance Program, but who fail to meet the conditions provided under this rule to purchase petroleum products exempt from the environmental assurance fee may apply to the [Tax Commission]commission for a refund of those fees paid, no more often than on a monthly basis[, on form TC-113ES].

[C.](3) For purposes of the exemption and refund provisions of this rule, owners or operators of above-ground storage tanks include owners of fuel stored in tanks owned by a third party where the owner of the fuel pays a fee for use of the tank.

[D.](4) On a monthly basis, the Department of Environmental Quality shall provide the [Tax Commission]commission with a list of current participants in the Environmental Assurance Program.

 

KEY: taxation, environment

Date of Enactment or Last Substantive Amendment: [March 16, 1999]2011

Notice of Continuation: February 19, 2009

Authorizing, and Implemented or Interpreted Law: 19-6-410.5

 

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