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S.B. 188 Enrolled

                 

FUEL TAX CREDIT

                 
2003 GENERAL SESSION

                 
STATE OF UTAH

                 
Sponsor: Scott K. Jenkins

                  This act modifies the Revenue and Taxation Code by providing a motor fuel or special
                  fuel retailer, wholesaler, or licensed distributor a tax refund for the portion of an account
                  involving the sale of 4,500 or more gallons of motor fuel that has been discharged in a
                  bankruptcy proceeding. This act provides that the claimant has the burden of proof of
                  establishing a refund claim and provides the evidence that is necessary to receive a
                  refund. This act gives the State Tax Commission rulemaking authority to make rules for
                  allocation of the discharge to maximize the claimant's refund amount. This act takes
                  effect July 1, 2003.
                  This act affects sections of Utah Code Annotated 1953 as follows:
                  AMENDS:
                      59-13-202.5, as last amended by Chapter 9, Laws of Utah 2001
                      59-13-322, as last amended by Chapter 9, Laws of Utah 2001
                  Be it enacted by the Legislature of the state of Utah:
                      Section 1. Section 59-13-202.5 is amended to read:
                       59-13-202.5. Refunds of tax due to fire, flood, storm, accident, crime, or discharge
                  in bankruptcy -- Filing claims and affidavits -- Commission approval -- Rulemaking --
                  Appeals -- Penalties.
                      (1) (a) 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 commission 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)] (b) The claimant shall file a claim for a refund or credit with the commission
                  within 90 days of the incident.
                      [(b)] (c) 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)] (d) 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)] (e) 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)] (f) (i) The claim shall include an affidavit containing the:
                      [(i)] (A) name of claimant;
                      [(ii)] (B) claimant's address;
                      [(iii)] (C) date, time, and location of the incident;
                      [(iv)] (D) cause of the incident;
                      [(v)] (E) name of the investigating agencies at the scene;
                      [(vi)] (F) number of gallons actually lost from sale; and
                      [(vii)] (G) information on any insurance coverages related to the incident.
                      [(b)] (ii) The claimant shall support the claim by submitting the original invoices or copy
                  of the original invoices.
                      [(c)] (iii) This original claim and all information contained in it constitutes a permanent
                  file with the commission in the name of the claimant.
                      (2) (a) A retailer, wholesaler, or licensed distributor who has paid the tax on motor fuel
                  as provided by this part is entitled to a refund for taxes paid on that portion of an account that:
                      (i) relates to 4,500 or more gallons of motor fuel purchased in a single transaction for
                  which no payment has been received; and
                      (ii) has been discharged in a bankruptcy proceeding.
                      (b) The claimant shall file a claim for refund with the commission within 90 days from
                  the date of the discharge.
                      (c) Any claimant filing a claim for a refund shall furnish any or all of the information
                  outlined in this section upon request of the commission.
                      (d) The burden of proof of discharge is on the claimant who shall provide evidence of

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                  discharge to the satisfaction of the commission.
                      (e) The claim shall include an affidavit containing the following:
                      (i) the name of the claimant;
                      (ii) the claimant's address;
                      (iii) the name of the debtor that received a discharge in bankruptcy; and
                      (iv) the portion of the account that is subject to an order granting a discharge.
                      (f) The claimant shall support the claim by submitting:
                      (i) the original invoices or a copy of the original invoices; and
                      (ii) a certified copy of the notice of discharge.
                      (g) This original claim and all information contained in it constitutes a permanent file
                  with the commission in the name of the claimant.
                      (h) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
                  commission shall promulgate rules for the allocation of the discharge under this Subsection (2) to
                  maximize the claimant's refund amount.
                      [(4)] (3) 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)] (4) 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)] (5) 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)] (6) 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

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                  a claimant for refund or credit for a period of five years.
                      [(8)] (7) 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 amended to read:
                       59-13-322. Refunds of tax due to fire, flood, storm, accident, crime, or discharge in
                  bankruptcy -- Filing claims and affidavits -- Commission approval -- Rulemaking --
                  Appeals -- Penalties.
                      (1) (a) 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 commission 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)] (b) The claimant shall file a claim for a refund or credit with the commission
                  within 90 days of the incident.
                      [(b)] (c) 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)] (d) 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)] (e) 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)] (f) (i) The claim shall include an affidavit containing the:
                      [(i)] (A) name of claimant;
                      [(ii)] (B) claimant's address;
                      [(iii)] (C) date, time, and location of the incident;
                      [(iv)] (D) cause of the incident;
                      [(v)] (E) name of the investigating agencies at the scene;
                      [(vi)] (F) number of gallons actually lost from sale; and

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                      [(vii)] (G) information on any insurance coverages related to the incident.
                      [(b)] (ii) The claimant shall support the claim by submitting the original invoices or copy
                  of the original invoices.
                      [(c)] (iii) This original claim and all information contained in it constitutes a permanent
                  file with the commission in the name of the claimant.
                      (2) (a) A retailer, wholesaler, or licensed distributor who has paid the tax on special fuel
                  as provided by this part is entitled to a refund for taxes paid on that portion of an account that:
                      (i) relates to 4,500 or more gallons of special fuel purchased in a single transaction for
                  which no payment has been received; and
                      (ii) has been discharged in a bankruptcy proceeding.
                      (b) The claimant shall file a claim for refund with the commission within 90 days from
                  the date of the discharge.
                      (c) Any claimant filing a claim for a refund shall furnish any or all of the information
                  outlined in this section upon request of the commission.
                      (d) The burden of proof of discharge is on the claimant who shall provide evidence of
                  discharge to the satisfaction of the commission.
                      (e) The claim shall include an affidavit containing the following:
                      (i) the name of the claimant;
                      (ii) the claimant's address;
                      (iii) the name of the debtor that received a discharge in bankruptcy; and
                      (iv) the portion of the account that is subject to an order granting a discharge.
                      (f) The claimant shall support the claim by submitting:
                      (i) the original invoices or a copy of the original invoices; and
                      (ii) a certified copy of the notice of discharge.
                      (g) This original claim and all information contained in it constitutes a permanent file
                  with the commission in the name of the claimant.
                      (h) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
                  commission shall promulgate rules for the allocation of the discharge under this Subsection (2) to

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                  maximize the claimant's refund amount.
                      [(4)] (3) 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)] (4) 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)] (5) 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)] (6) 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, 2003.

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