S.B. 130 Enrolled

FUEL TAX REFUNDS FOR LOSS OR DESTRUCTION
2000 GENERAL SESSION
STATE OF UTAH
Sponsor: John L. Valentine
AN ACT RELATING TO REVENUE AND TAXATION; PROVIDING FOR CERTAIN
REFUNDS OR CREDITS FOR FUEL TAXES DUE TO LOSS OF FUEL BY CERTAIN
DESTRUCTION; PROVING PROCEDURES AND LIMITATIONS; PROVIDING PENALTIES;
AND PROVIDING AN EFFECTIVE DATE.
This act affects sections of Utah Code Annotated 1953 as follows:
ENACTS:
59-13-202.5, Utah Code Annotated 1953
59-13-322, Utah Code Annotated 1953
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 59-13-202.5 is enacted to read:
59-13-202.5. Refunds of tax due to fire, flood, storm, or accident -- Filing claims and
affidavits -- Commission approval -- Rulemaking -- Appeals -- Penalties.
(1) A retailer, wholesaler, or licensed distributor, who without fault, sustains a loss or
destruction of 8,000 or more gallons of motor fuel in a single incident due to fire, flood, storm,
accident, or the commitment of a crime and who has paid or is required to pay the tax on the motor
fuel as provided by this part, is entitled to a refund or credit of the tax subject to the conditions and
limitations provided under this section.
(2) (a) The claimant shall file a claim for a refund or credit with the commission within 90
days of the incident.
(b) Any part of a loss or destruction eligible for indemnification under an insurance policy
for the taxes paid or required on the loss or destruction of motor fuel is not eligible for a refund or
credit under this section.
(c) Any claimant filing a claim for a refund or credit shall furnish any or all of the
information outlined in this section upon request of the commission.
(d) The burden of proof of loss or destruction is on the claimant who shall provide evidence

of loss or destruction to the satisfaction of the commission.
(3) (a) The claim shall include an affidavit containing the:
(i) name of claimant;
(ii) claimant's address;
(iii) date, time, and location of the incident;
(iv) cause of the incident;
(v) name of the investigating agencies at the scene;
(vi) number of gallons actually lost from sale; and
(vii) information on any insurance coverages related to the incident.
(b) The claimant shall support the claim by submitting the original invoices or copy of the
original invoices.
(c) This original claim and all information contained in it, constitutes a permanent file with
the commission in the name of the claimant.
(4) Upon commission approval of the claim for a refund, the commission shall pay the
amount found due to the claimant. The total amount of claims for refunds shall be paid from the
Transportation Fund.
(5) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
commission may promulgate rules to enforce this part, and may refuse to accept unsubstantiated
evidence for the claim. If the commission is not satisfied with the evidence submitted in connection
with the claim, it may reject the claim or require additional evidence.
(6) Any person aggrieved by the decision of the commission with respect to a refund or credit
may file a request for agency action, requesting a hearing before the commission.
(7) Any person who makes any false claim, report, or statement, either as claimant, agent,
or creditor, with intent to defraud or secure a refund or credit to which the claimant is not entitled,
is subject to the criminal penalties provided under Section 59-1-401 , and the commission shall initiate
the filing of a complaint for alleged violations of this part. In addition to these penalties, the person
may not receive any refund or credit as a claimant or as a creditor of a claimant for refund or credit
for a period of five years.

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(8) Any refund or credit made under this section does not affect any deduction allowed under
Section 59-13-207 .
Section 2. Section 59-13-322 is enacted to read:
59-13-322. Refunds of tax due to fire, flood, storm, or accident -- Filing claims and
affidavits -- Commission approval -- Rulemaking -- Appeals -- Penalties.
(1) A retailer, wholesaler, or licensed supplier, who without fault, sustains a loss or
destruction of 7,000 or more gallons of diesel fuel in a single incident due to fire, flood, storm,
accident, or the commitment of a crime and who has paid or is required to pay the tax on the special
fuel as provided by this part, is entitled to a refund or credit of the tax subject to the conditions and
limitations provided under this section.
(2) (a) The claimant shall file a claim for a refund or credit with the commission within 90
days of the incident.
(b) Any part of a loss or destruction eligible for indemnification under an insurance policy for
the taxes paid or required on the loss or destruction of special fuel is not eligible for a refund or credit
under this section.
(c) Any claimant filing a claim for a refund or credit shall furnish any or all of the information
outlined in this section upon request of the commission.
(d) The burden of proof of loss or destruction is on the claimant who shall provide evidence
of loss or destruction to the satisfaction of the commission.
(3) (a) The claim shall include an affidavit containing the:
(i) name of claimant;
(ii) claimant's address;
(iii) date, time, and location of the incident;
(iv) cause of the incident;
(v) name of the investigating agencies at the scene;
(vi) number of gallons actually lost from sale; and
(vii) information on any insurance coverages related to the incident.
(b) The claimant shall support the claim by submitting the original invoices or copy of the

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original invoices.
(c) This original claim and all information contained in it, constitutes a permanent file with
the commission in the name of the claimant.
(4) Upon commission approval of the claim for a refund, the commission shall pay the
amount found due to the claimant. The total amount of claims for refunds shall be paid from the
Transportation Fund.
(5) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
commission may promulgate rules to enforce this part, and may refuse to accept unsubstantiated
evidence for the claim. If the commission is not satisfied with the evidence submitted in connection
with the claim, it may reject the claim or require additional evidence.
(6) Any person aggrieved by the decision of the commission with respect to a refund or credit
may file a request for agency action, requesting a hearing before the commission.
(7) Any person who makes any false claim, report, or statement, either as claimant, agent,
or creditor, with intent to defraud or secure a refund or credit to which the claimant is not entitled,
is subject to the criminal penalties provided under Section 59-1-401 , and the commission shall initiate
the filing of a complaint for alleged violations of this part. In addition to these penalties, the person
may not receive any refund or credit as a claimant or as a creditor of a claimant for refund or credit
for a period of five years.
Section 3. Effective date.
This act takes effect on July 1, 2000.

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