Download Zipped Enrolled WP 8.0 SB0130.ZIP 6,377 Bytes
[Introduced][Amended][Status][Bill Documents][Fiscal Note][Bills Directory]

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.

- 2 -


                      (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

- 3 -


                  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.

- 4 -


[Bill Documents][Bills Directory]