DAR File No. 29025

Tax Commission, Auditing

R865-4D-5

Special Fuel Tax Entrance Permits Pursuant to Utah Code Ann. Section 59-13-303

NOTICE OF PROPOSED RULE

DAR File No.: 29025
Filed: 09/14/2006, 02:59
Received by: NL

RULE ANALYSIS

Purpose of the rule or reason for the change:

Language in this section duplicates statutory language.

Summary of the rule or change:

This section is deleted from the rule.

State statutory or constitutional authorization for this rule:

Section 59-13-303

Anticipated cost or savings to:

the state budget:

None--The language deleted in the rule currently exists in statute.

local governments:

None--The language deleted in the rule currently exists in statute.

other persons:

None--The language deleted in the rule currently exists in statute.

Compliance costs for affected persons:

None--The deleted language currently appears in statute.

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

None--The deleted language currently appears in statute. 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 clee@utah.gov

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:

10/31/2006

This rule may become effective on:

11/07/2006

Authorized by:

D'Arcy Dixon, Commissioner

R865. Tax Commission, Auditing.

R865-4D. Special Fuel Tax.

[R865-4D-5. Special Fuel Tax Entrance Permits Pursuant to Utah Code Ann. Section 59-13-303.

A. Any owner or operator of a qualified motor vehicle entering or traveling within the state of Utah must:

1. carry in the cab of the vehicle a special fuel permit or license pursuant to Utah Code Ann. Sections 59-13-303, 59-13-305, and 59-13-502, or

2. purchase a Special Fuel Tax Entrance Permit.

B. Special Fuel Tax Entrance Permits shall:

1. state the name and address of the registered owner of the vehicle,

2. identify the vehicle for which it is issued,

3. be valid until the expiration of 96 hours from the time of issuance or until the vehicle exits the state, whichever occurs first, and

4. cost $20.

C. A person who buys a Special Fuel Tax Entrance Permit for a motor vehicle is required to pay special fuel tax to the user-dealer on purchases of special fuel which are delivered into the vehicle's fuel supply tank.

D. A licensed or permit user having occasion to buy the Special Fuel Tax Entrance Permit is required to report and pay tax on miles traveled under such permit; no credit or refund is allowed on the tax report either for miles traveled under the permit or for dollars paid for the permit.

 

]KEY: taxation, fuel, special fuel

Date of Enactment or Last Substantive Amendment: [October 19, 2004]2006

Notice of Continuation: March 15, 2002

Authorizing, and Implemented or Interpreted Law: 59-13-303