No. 34969 (Amendment): Section R865-7H-3. Environmental Assurance Fee on Exports of Petroleum Products Pursuant to Utah Code Ann. Section 19-6-410.5  

  • (Amendment)

    DAR File No.: 34969
    Filed: 06/23/2011 02:24:37 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:

    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:

    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-3. Environmental Assurance Fee on Exports of Petroleum Products Pursuant to Utah Code Ann. Section 19-6-410.5.

    [A.](1) Petroleum products exported from a refinery directly out of state by the refiner or the first purchaser are exempt from the environmental assurance fee.

    [B.](2) Individuals who store petroleum products in the state and subsequently export those petroleum products from the state may receive a refund of environmental assurance fees paid on the exported petroleum products if, prior to the export of the petroleum products, the petroleum products were not stored in a tank covered by the Environmental Assurance Program.

    [C.](3) Individuals who qualify for a refund of environmental assurance fees under [B.]Subsection (2) 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].

     

    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

     


Document Information

Effective Date:
8/22/2011
Publication Date:
07/15/2011
Filed Date:
06/23/2011
Agencies:
Tax Commission,Auditing
Rulemaking Authority:

Section 19-6-410.5

Authorized By:
Michael Cragun, Tax Commissioner
DAR File No.:
34969
Related Chapter/Rule NO.: (1)
R865-7H-3. Environmental Assurance Fee on Exports of Petroleum Products Pursuant to Utah Code Ann. Section 19-6-410.5.