DAR File No. 39437

Tax Commission, Auditing

Section R865-4D-21

Consistent Basis for Diesel Fuel Reporting Pursuant to Utah Code Ann. Sections 59-13-301 and 59-13-307

Notice of Proposed Rule

(Amendment)

DAR File No.: 39437
Filed: 06/11/2015 10:03:52 AM

RULE ANALYSIS

Purpose of the rule or reason for the change:

The proposed amendment deletes an outdated form name.

Summary of the rule or change:

The proposed amendment deletes an outdated form name. The most current information regarding tax forms is on the Tax Commission website.

State statutory or constitutional authorization for this rule:

• Section 59-13-301
• Section 59-13-307

Anticipated cost or savings to:

the state budget:

None--The amendment deletes an outdated form name.

local governments:

None--The amendment deletes an outdated form name.

small businesses:

None--The amendment deletes an outdated form name.

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

None--The amendment deletes an outdated form name.

Compliance costs for affected persons:

None--The amendment deletes an outdated form name. The most current information regarding tax forms is on the Tax Commission website.

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

Adoption of this amendment will create no fiscal impact on business.

Robert Pero, 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 cj@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:

07/31/2015

This rule may become effective on:

08/07/2015

Authorized by:

Robert Pero, Commissioner

R865. Tax Commission, Auditing.

R865-4D. Special Fuel Tax.

R865-4D-21. Consistent Basis for Diesel Fuel Reporting Pursuant to Utah Code Ann. Sections 59-13-301 and 59-13-307.

[A.](1) Definitions.

[1.](a) "Gross gallon" means the United States volumetric gallon with a liquid capacity of 231 cubic inches.

[2.](b) "Net gallon" means the gross metered gallon with temperature correction in volume to 60 degrees Fahrenheit.

[B.](2) All Utah licensed special fuel suppliers shall elect to calculate the tax liability [on the Utah Special Fuel Supplier Tax Return ]on a consistent and strict gross gallon or net gallon basis. The election must be declared in writing and must be sent to the Tax Commission. The declared basis must be the exclusive basis used for 12 consecutive months. Any supplier failing to make an election will default to the gross gallon basis and must then report and pay the excise tax on that basis. Request for changes in the reporting basis must be submitted in writing and approved by the Tax Commission prior to any change in the reporting basis. Changes in basis may occur only on January 1 and must remain in effect 12 consecutive months.

[C.](3) All invoices, bills of lading, and special fuel tax returns must include both the gross and net gallon amounts. Conversion from gross to net must conform to the ASTM-API-IP Petroleum Measurement Tables.

[D.](4) All transactions, such as purchases, sales, or deductions[, reported on the Special Fuel Supplier Tax Return] must be reported on a consistent and exclusive basis. The taxpayer shall not alternate the two methods on any return or during any 12-month period.

[E.](5) This rule shall take effect July 1, 1997.

 

KEY: taxation, fuel, special fuel

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

Notice of Continuation: January 3, 2012

Authorizing, and Implemented or Interpreted Law: 59-13-102; 59-13-301; 59-13-302; 59-13-303; 59-13-304; 59-13-305; 59-13-307; 59-13-312; 59-13-313; 59-13-501