No. 39618 (Amendment): Section R865-13G-18. Definition of Statewide Average Rack Price of a Gallon of Motor Fuel Pursuant to Utah Code Ann. Sections 59-13-201 and 59-13-210

(Amendment)

DAR File No.: 39618
Filed: 08/27/2015 10:09:09 AM

RULE ANALYSIS

Purpose of the rule or reason for the change:

The proposed rule defines a term necessary for the implementation of H.B. 362 from the 2015 General Session. Section 59-13-210 provides the Tax Commission rulemaking authority to administer the motor fuel tax.

Summary of the rule or change:

H.B. 362 (2015) provides that the tax on motor and special fuels is 12% of the statewide average rack price of a gallon of motor fuel. This rule defines the statewide average rack price of a gallon of motor fuel as the average of the Salt Lake City and Cedar City terminal prices of the average daily average net closing price of a gallon of branded regular, 10% ethanol, 9.0 Reid Vapor Pressure unleaded motor fuel for each terminal.

State statutory or constitutional authorization for this rule:

• Section 59-13-201
• Section 59-13-210

Anticipated cost or savings to:

the state budget:

None--Any revenue impacts were considered in H.B. 362 (2015).

local governments:

None--Any revenue impacts were considered in H.B. 362 (2015).

small businesses:

None--Any revenue impacts were considered in H.B. 362 (2015).

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

None--Any revenue impacts were considered in H.B. 362 (2015).

Compliance costs for affected persons:

None--The proposed rule defines the statewide average rack price of a gallon of motor fuel for purposes of determining the tax rate on motor and special fuel. H.B. 362 (2015) anticipated a motor and special fuel tax increase of 4.9 cents per gallon on 01/01/2016.

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

No fiscal impact--Any fiscal impacts were considered in H.B. 362 (2015).

Rebecca L. Rockwell, 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:

10/15/2015

This rule may become effective on:

10/22/2015

Authorized by:

Rebecca Rockwell, Commissioner

RULE TEXT

R865. Tax Commission, Auditing.

R865-13G. Motor Fuel Tax.

R865-13G-18. Definition of Statewide Average Rack Price of a Gallon of Motor Fuel Pursuant to Utah Code Ann. Sections 59-13-201 and 59-13-210.

(1) For purposes of the fuel tax imposed under Section 59-13-201, "statewide average rack price of a gallon of motor fuel" shall be determined by calculating the average of the Salt Lake City and Cedar City terminal prices of the average daily average net closing price of a gallon of branded regular, 10% ethanol, 9.0 Reid Vapor Pressure unleaded motor fuel for each terminal.

(2) Pursuant to Section 59-13-301, the tax rate calculated using the statewide average rack price of a gallon of motor fuel shall be the tax rate for special fuel.

 

KEY: taxation, motor fuel, gasoline, environment

Date of Enactment or Last Substantive Amendment: [December 22, 2011]2015

Notice of Continuation: January 3, 2012

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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