House of Representatives
State of Utah
Mr. Speaker:
The Revenue and Taxation Committee reports a favorable recommendation on H.B. 35, MOTOR
AND SPECIAL FUEL TAX AMENDMENTS, by Representative C. Frank, with the following
amendments and recommends it be placed on the Consent Calendar.
without fault, sustains a loss or
Respectfully,
John Dougall
Voting: 7-0-7
1. Page
4, Lines 90 through 98
:
90
(ii) the retailer, wholesaler, or licensed distributor:
91
(A) returns the mixed motor fuel to the refinery for re-refining; and
92
(B) has paid
or is required to pay the tax on
}
the motor fuel as provided by
this part.
93
(b) The claimant shall file a claim for a refund or credit with the commission within
90
94
days of the date the motor fuel was
re-refined
}
returned to the refinery for re-
refinement
.
95
(c) Any claimant filing a claim for a refund or credit shall furnish any or all of the
96
information outlined in this section upon request of the commission.
97
(d) The burden of proof
of the
}
that the motor fuel was returned to the
refinery for
re-refinement
{
of the motor fuel
}
is on the claimant who
98
shall provide evidence
of re-refinement of the motor fuel
}
to the satisfaction of
the commission
that the motor fuel was returned to the refinery for re-
refinement
.
2. Page
4, Lines 107 through 108
:
107
(A) the motor fuel mixed with the dyed diesel fuel or special fuel was
re-refined
}
returned to the refinery for re-refinement
; and
108
(B) motor fuel tax was paid on the
re-refined
}
returned
motor fuel.
3. Page
5, Line 138
:
138
(1) (a) A retailer, wholesaler,
4. Page
6, Line 164
:
164
(2) (a) A retailer, wholesaler,
or
}
licensed distributor
, or licensed
supplier
who has paid the tax on special
5. Page
7, Lines 189 through 201
:
189
(3) (a) Subject to the conditions and limitations of this section, a retailer,
wholesaler,
or
}
190
licensed distributor
191
(i) dyed diesel fuel or special fuel is mixed with special fuel; and
192
(ii) the retailer, wholesaler,
or
}
licensed distributor
, or licensed
supplier
:
193
(A) returns the mixed special fuel to the refinery for re-refining; and
194
(B) has paid
or is required to pay
}
the tax on the special fuel as provided by
this part.
195
(b) The claimant shall file a claim for a refund or credit with the commission within
90
196
days of the date the special fuel was
re-refined
}
returned to the refinery for
re-refinement
.
197
(c) Any claimant filing a claim for a refund or credit shall furnish any or all of the
198
information outlined in this section upon request of the commission.
199
(d) The burden of proof
of the re-refinement of the special fuel
}
that the
special fuel was returned to the refinery for re-refinement
is on the claimant who
200
shall provide evidence
of re-refinement of the special fuel
}
to the satisfaction of
the
201
commission
6. Page
7, Lines 210 through 211
:
210
(A) the special fuel mixed with the dyed diesel fuel or special fuel was
re-refined
}
returned to the refinery for re-refinement
; and
211
re-refined
}
returned
special fuel.
Committee Chair
4 HB0035.HC1.wpd 1/28/08 9:52 am bhowe/BRH SCH/LGE
Bill Number
*HB0035*
HB0035