This document includes House Floor Amendments incorporated into the bill on Mon, Mar 9, 2015 at 12:54 PM by lerror.
This document includes Senate 2nd and 3rd Reading Floor Amendments incorporated into the bill on Thu, Mar 12, 2015 at 11:33 AM by lpoole.
Representative Stephen G. Handy proposes the following substitute bill:


1     
NATURAL GAS VEHICLE AMENDMENTS

2     
2015 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: Stephen G. Handy

5     
Senate Sponsor: Todd Weiler

6     

7     LONG TITLE
8     General Description:
9          This bill addresses provisions relating to natural gas vehicles.
10     Highlighted Provisions:
11          This bill:
12          ▸     provides an income tax credit for the purchase of a natural gas heavy duty vehicle;
13          ▸     provides requirements for the tax credit and an aggregate limit on tax credits;
14          ▸     authorizes the Air Quality Board to make rules relating to administration of the tax
15     credit program;
16          ▸     modifies a provision relating to the taxation of natural gas used in vehicles; and
17          ▸     provides for the repeal of the tax credit provisions.
18     Money Appropriated in this Bill:
19          None
20     Other Special Clauses:
21          Ĥ→ [None] This bill provides a special effective date. ←Ĥ
22     Utah Code Sections Affected:
23     AMENDS:
24          59-13-301, as last amended by Laws of Utah 2011, Chapter 259
25          63I-1-259, as last amended by Laws of Utah 2014, Chapter 54
26     ENACTS:
27          59-7-618, Utah Code Annotated 1953
28          59-10-1033, Utah Code Annotated 1953
29     

30     Be it enacted by the Legislature of the state of Utah:
31          Section 1. Section 59-7-618 is enacted to read:
32          59-7-618. Tax credit related to natural gas heavy duty vehicles.
33          (1) As used in this section:
34          (a) "Board" means the Air Quality Board created under Title 19, Chapter 2, Air
35     Conservation Act.
36          (b) "Heavy duty vehicle" means a commercial category 7 or 8 vehicle, according to
37     vehicle classifications established by the Federal Highway Administration.
38          (c) "Natural gas" includes compressed natural gas and liquified natural gas.
39          (d) "Qualified heavy duty vehicle" means a heavy duty vehicle that:
40          (i) has never been titled or registered and has been driven less than 7,500 miles; and
41          (ii) is fueled by natural gas.
42          (e) "Qualified purchase" means the purchase of a qualified heavy duty vehicle.
43          (f) "Qualified taxpayer" means a taxpayer who:
44          (i) purchases a qualified heavy duty vehicle; and
45          (ii) receives a tax credit certificate from the board.
46          (g) "Small fleet" means 40 or fewer heavy duty vehicles registered in the state and
47     owned by a single taxpayer.
48          (h) "Tax credit certificate" means a certificate issued by the board certifying that a
49     taxpayer is entitled to a tax credit as provided in this section and stating the amount of the tax
50     credit.
51          (2) For a taxable year beginning on or after January 1, 2015, a qualified taxpayer may
52     claim a tax credit against tax otherwise due under this chapter or Chapter 8, Gross Receipts
53     Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act:
54          (a) in an amount equal to:
55          (i) $25,000, if the qualified purchase occurs during calendar year 2015, calendar year
56     2016, or calendar year 2017;
57          (ii) $20,000, if the qualified purchase occurs during calendar year 2018;
58          (iii) $18,000, if the qualified purchase occurs during calendar year 2019; and
59          (iv) $15,000, if the qualified purchase occurs during calendar year 2020; and
60          (b) if the taxpayer certifies under oath that over 50% of the miles that the heavy duty
61     vehicle that is the subject of the qualified purchase will travel annually will be within the state.
62          (3) (a) Except as provided in Subsection (3)(b), a taxpayer may not submit an
63     application for, and the board may not issue to the taxpayer, a tax credit certificate under this
64     section in any taxable year for a qualifying purchase if the board has already issued tax credit
65     certificates to the taxpayer for 10 qualifying purchases in the same taxable year.
66          (b) If, by May 1 of any year, more than 30% of the aggregate annual total amount of
67     tax credits under Subsection (5) has not been claimed, a taxpayer may submit an application
68     for, and the board may issue to the taxpayer, one or more tax credit certificates for up to eight
69     additional qualifying purchases, even if the board has already issued to that taxpayer tax credit
70     certificates for the maximum number of qualifying purchases allowed under Subsection (3)(a).
71          (4) (a) Subject to Subsection (4)(b), the board shall reserve 25% of all tax credits
72     available under this section for taxpayers with a small fleet.
73          (b) Subsection (4)(a) does not prevent a taxpayer from submitting an application for, or
74     the board from issuing, a tax credit certificate if the amount reserved under Subsection (4)(a)
75     for taxpayers with a small fleet has not been claimed by a date that is 90 days before the end of
76     the year.
77          (5) (a) The aggregate annual total amount of tax credits represented by tax credit
78     certificates that the board issues under this section, when combined with the aggregate annual
79     total amount of tax credits represented by tax credit certificates that the board issues under
80     Section 59-10-1033, may not exceed Ŝ→ [$2,000,000] $500,000 ←Ŝ .
81          (b) The board shall, in accordance with Title 63G, Chapter 3, Utah Administrative
82     Rulemaking Act, make rules to establish a process whereby a taxpayer may reserve a potential
83     tax credit under this section for a limited time to allow the taxpayer to make a qualifying
84     purchase with the assurance that the aggregate limit under Subsection (5)(a) will not be met
85     before the taxpayer is able to submit an application for a tax credit certificate.
86          (6) (a) (i) A taxpayer wishing to claim a tax credit under this section shall, using forms
87     the board requires by rule:
88          (A) submit to the board an application for a tax credit;
89          (B) provide the board proof of a qualifying purchase; and
90          (C) submit to the board the certification under oath required under Subsection (2)(b).
91          (ii) Upon receiving the application, proof, and certification required under Subsection
92     (6)(a)(i), the board shall provide the taxpayer a written statement from the board
93     acknowledging receipt of the proof.
94          (b) If the board determines that a taxpayer qualifies for a tax credit under this section,
95     the board shall:
96          (i) determine the amount of tax credit the taxpayer is allowed under this section; and
97          (ii) provide the qualifying taxpayer with a written tax credit certificate:
98          (A) stating that the taxpayer has qualified for a tax credit; and
99          (B) showing the amount of tax credit for which the taxpayer has qualified under this
100     section.
101          (c) A taxpayer shall retain the tax credit certificate.
102          (d) The board shall at least annually submit to the commission a list of all taxpayers to
103     whom the board has issued a tax credit certificate and the amount of each tax credit represented
104     by the tax credit certificates.
105          (7) The tax credit under this section is allowed only:
106          (a) against a tax owed under this chapter or Chapter 8, Gross Receipts Tax on Certain
107     Corporations Not Required to Pay Corporate Franchise or Income Tax Act, in the taxable year
108     by the qualified taxpayer;
109          (b) for the taxable year in which the qualifying purchase occurs; and
110          (c) once per vehicle.
111          (8) A qualifying taxpayer may not assign a tax credit or a tax credit certificate under
112     this section to another person.
113          (9) If the amount of a tax credit claimed by a qualifying taxpayer under this section
114     exceeds the qualifying taxpayer's tax liability under this chapter or Chapter 8, Gross Receipts
115     Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act, for
116     a taxable year, the amount of the tax credit exceeding the tax liability may be carried forward
117     for a period that does not exceed the next five taxable years.
118          (10) (a) In accordance with any rules prescribed by the commission under Subsection
119     (10)(b), the commission shall transfer at least annually from the General Fund into the
120     Education Fund the aggregate amount of all tax credits claimed under this section.
121          (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
122     commission may make rules for making a transfer from the General Fund into the Education
123     Fund as required by Subsection (10)(a).
124          Section 2. Section 59-10-1033 is enacted to read:
125          59-10-1033. Tax credit related to natural gas heavy duty vehicles.
126          (1) As used in this section:
127          (a) "Board" means the Air Quality Board created under Title 19, Chapter 2, Air
128     Conservation Act.
129          (b) "Heavy duty vehicle" means a commercial category 7 or 8 vehicle, according to
130     vehicle classifications established by the Federal Highway Administration.
131          (c) "Natural gas" includes compressed natural gas and liquified natural gas.
132          (d) "Qualified heavy duty vehicle" means a heavy duty vehicle that:
133          (i) has never been titled or registered and has been driven less than 7,500 miles;
134          (ii) is fueled by natural gas; and
135          (iii) meets air quality standards.
136          (e) "Qualified purchase" means the purchase of a qualified heavy duty vehicle.
137          (f) "Qualified taxpayer" means a claimant, estate, or trust that:
138          (i) purchases a qualified heavy duty vehicle; and
139          (ii) receives a tax credit certificate from the board.
140          (g) "Small fleet" means 40 or fewer heavy duty vehicles registered in the state and
141     owned by a single claimant, estate, or trust.
142          (h) "Tax credit certificate" means a certificate issued by the board certifying that a
143     claimant, estate, or trust is entitled to a tax credit as provided in this section and stating the
144     amount of the tax credit.
145          (2) For a taxable year beginning on or after January 1, 2015, a qualified taxpayer may
146     claim a nonrefundable tax credit against tax otherwise due under this chapter:
147          (a) in an amount equal to:
148          (i) $25,000, if the qualified purchase occurs during calendar year 2015, calendar year
149     2016, or calendar year 2017;
150          (ii) $20,000, if the qualified purchase occurs during calendar year 2018;
151          (iii) $18,000, if the qualified purchase occurs during calendar year 2019; and
152          (iv) $15,000, if the qualified purchase occurs during calendar year 2020; and
153          (b) if the claimant, estate, or trust certifies under oath that over 50% of the miles that
154     the heavy duty vehicle that is the subject of the qualified purchase or qualified conversion will
155     travel annually will be within the state.
156          (3) (a) Except as provided in Subsection (3)(b), a claimant, estate, or trust may not
157     submit an application for, and the board may not issue to the claimant, estate, or trust, a tax
158     credit certificate under this section in any taxable year for a qualifying purchase if the board has
159     already issued to the claimant, estate, or trust 10 tax credits for qualifying purchases in the
160     same taxable year.
161          (b) If, by May 1 of any year, more than 30% of the aggregate annual total amount of
162     tax credits under Subsection (5) has not been claimed, a claimant, estate, or trust may submit
163     an application for, and the board may issue to the claimant, estate, or trust, one or more tax
164     credit certificates for up to eight additional qualifying purchases, even if the board has already
165     issued to that claimant, estate, or trust tax credit certificates for the maximum number of
166     qualifying purchases allowed under Subsection (3)(a).
167          (4) (a) Subject to Subsection (4)(b), the board shall reserve 25% of all tax credits
168     available under this section for claimants, estates, or trusts with a small fleet.
169          (b) Subsection (4)(a) does not prevent a claimant, estate, or trust from submitting an
170     application for, or the board from issuing, a tax credit certificate if the amount reserved under
171     Subsection (4)(a) for claimants, estates, or trusts with a small fleet has not been claimed by a
172     date that is 90 days before the end of the year.
173          (5) (a) The aggregate annual total amount of tax credits represented by tax credit
174     certificates that the board issues under this section, when combined with the aggregate annual
175     total amount of tax credits represented by tax credit certificates that the board issues under
176     Section 59-7-618, may not exceed Ŝ→ [$2,000,000] $500,000 ←Ŝ .
177          (b) The board shall, in accordance with Title 63G, Chapter 3, Utah Administrative
178     Rulemaking Act, make rules to establish a process whereby a taxpayer may reserve a potential
179     tax credit under this section for a limited time to allow the taxpayer to make a qualifying
180     purchase with the assurance that the aggregate limit under Subsection (5)(a) will not be met
181     before the taxpayer is able to submit an application for a tax credit certificate.
182          (6) (a) (i) A claimant, estate, or trust wishing to claim a tax credit under this section
183     shall, using forms the board requires by rule:
184          (A) submit to the board an application for a tax credit;
185          (B) provide the board proof of a qualifying purchase or qualifying conversion; and
186          (C) submit to the board the certification under oath required under Subsection (2)(b).
187          (ii) Upon receiving the application, proof, and certification required under Subsection
188     (6)(a)(i), the board shall provide the claimant, estate, or trust a written statement from the board
189     acknowledging receipt of the proof.
190          (b) If the board determines that a claimant, estate, or trust qualifies for a tax credit
191     under this section, the board shall:
192          (i) determine the amount of tax credit the claimant, estate, or trust is allowed under this
193     section; and
194          (ii) provide the qualifying taxpayer with a written tax credit certificate:
195          (A) stating that the claimant, estate, or trust has qualified for a tax credit; and
196          (B) showing the amount of tax credit for which the claimant, estate, or trust has
197     qualified under this section.
198          (c) A claimant, estate, or trust shall retain the tax credit certificate.
199          (d) The board shall at least annually submit to the commission a list of all claimants,
200     estates, and trusts to which the board has issued a tax credit certificate and the amount of each
201     tax credit represented by the tax credit certificates.
202          (7) The tax credit under this section is allowed only:
203          (a) against a tax owed under this chapter in the taxable year by the qualified taxpayer;
204          (b) for the taxable year in which the qualifying purchase occurs; and
205          (c) once per vehicle.
206          (8) A qualifying taxpayer may not assign a tax credit or a tax credit certificate under
207     this section to another person.
208          (9) If the amount of a tax credit claimed by a qualifying taxpayer under this section
209     exceeds the qualifying taxpayer's tax liability under this chapter for a taxable year, the amount
210     of the tax credit exceeding the tax liability may be carried forward for a period that does not
211     exceed the next five taxable years.
212          (10) (a) In accordance with any rules prescribed by the commission under Subsection
213     (10)(b), the commission shall transfer at least annually from the General Fund into the
214     Education Fund the aggregate amount of all tax credits claimed under this section.
215          (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
216     commission may make rules for making a transfer from the General Fund into the Education
217     Fund as required by Subsection (10)(a).
218          Section 3. Section 59-13-301 is amended to read:
219          59-13-301. Tax basis -- Rate -- Exemptions -- Revenue deposited with treasurer
220     and credited to Transportation Fund -- Reduction of tax in limited circumstances.
221          (1) (a) Except as provided in Subsections (2), (3), (11), and (12) and Section
222     59-13-304, a tax is imposed at the same rate imposed under Subsection 59-13-201(1)(a) on the:
223          (i) removal of undyed diesel fuel from any refinery;
224          (ii) removal of undyed diesel fuel from any terminal;
225          (iii) entry into the state of any undyed diesel fuel for consumption, use, sale, or
226     warehousing;
227          (iv) sale of undyed diesel fuel to any person who is not registered as a supplier under
228     this part unless the tax has been collected under this section;
229          (v) any untaxed special fuel blended with undyed diesel fuel; or
230          (vi) use of untaxed special fuel other than propane or electricity.
231          (b) The tax imposed under this section shall only be imposed once upon any special
232     fuel.
233          (2) (a) No special fuel tax is imposed or collected upon dyed diesel fuel which:
234          (i) is sold or used for any purpose other than to operate or propel a motor vehicle upon
235     the public highways of the state, but this exemption applies only in those cases where the
236     purchasers or the users of special fuel establish to the satisfaction of the commission that the
237     special fuel was used for purposes other than to operate a motor vehicle upon the public
238     highways of the state; or
239          (ii) is sold to this state or any of its political subdivisions.
240          (b) No special fuel tax is imposed on undyed diesel fuel or clean fuel that is:
241          (i) sold to the United States government or any of its instrumentalities or to this state or
242     any of its political subdivisions;
243          (ii) exported from this state if proof of actual exportation on forms prescribed by the
244     commission is made within 180 days after exportation;
245          (iii) used in a vehicle off-highway;
246          (iv) used to operate a power take-off unit of a vehicle;
247          (v) used for off-highway agricultural uses;
248          (vi) used in a separately fueled engine on a vehicle that does not propel the vehicle
249     upon the highways of the state; or
250          (vii) used in machinery and equipment not registered and not required to be registered
251     for highway use.
252          (3) No tax is imposed or collected on special fuel if it is:
253          (a) (i) purchased for business use in machinery and equipment not registered and not
254     required to be registered for highway use; and
255          (ii) used pursuant to the conditions of a state implementation plan approved under Title
256     19, Chapter 2, Air Conservation Act; or
257          (b) propane or electricity.
258          (4) Upon request of a buyer meeting the requirements under Subsection (3), the
259     Division of Air Quality shall issue an exemption certificate that may be shown to a seller.
260          (5) The special fuel tax shall be paid by the supplier.
261          (6) (a) The special fuel tax shall be paid by every user who is required by Sections
262     59-13-303 and 59-13-305 to obtain a special fuel user permit and file special fuel tax reports.
263          (b) The user shall receive a refundable credit for special fuel taxes paid on purchases
264     which are delivered into vehicles and for which special fuel tax liability is reported.
265          (7) (a) Except as provided under Subsections (7)(b) and (c), all revenue received by the
266     commission from taxes and license fees under this part shall be deposited daily with the state
267     treasurer and credited to the Transportation Fund.
268          (b) An appropriation from the Transportation Fund shall be made to the commission to
269     cover expenses incurred in the administration and enforcement of this part and the collection of
270     the special fuel tax.
271          (c) Five dollars of each special fuel user trip permit fee paid under Section 59-13-303
272     may be used by the commission as a dedicated credit to cover the costs of electronic
273     credentialing as provided in Section 41-1a-303.
274          (8) The commission may either collect no tax on special fuel exported from the state
275     or, upon application, refund the tax paid.
276          (9) (a) The United States government or any of its instrumentalities, this state, or a
277     political subdivision of this state that has purchased special fuel from a supplier or from a retail
278     dealer of special fuel and has paid the tax on the special fuel as provided in this section is
279     entitled to a refund of the tax and may file with the commission for a quarterly refund in a
280     manner prescribed by the commission.
281          (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
282     commission shall make rules governing the application and refund provided for in Subsection
283     (9)(a).
284          (10) (a) The purchaser shall pay the tax on diesel fuel or clean fuel purchased for uses
285     under Subsections (2)(b)(i), (iii), (iv), (v), (vi), and (vii) and apply for a refund for the tax paid
286     as provided in Subsection (9) and this Subsection (10).
287          (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
288     commission shall make rules governing the application and refund for off-highway and
289     nonhighway uses provided under Subsections (2)(b)(iii), (iv), (vi), and (vii).
290          (c) A refund of tax paid under this part on diesel fuel used for nonhighway agricultural
291     uses shall be made in accordance with the tax return procedures under Section 59-13-202.
292          (11) (a) Beginning on April 1, 2001, a tax imposed under this section on special fuel is
293     reduced to the extent provided in Subsection (11)(b) if:
294          (i) the Navajo Nation imposes a tax on the special fuel;
295          (ii) the tax described in Subsection (11)(a)(i) is imposed without regard to whether the
296     person required to pay the tax is an enrolled member of the Navajo Nation; and
297          (iii) the commission and the Navajo Nation execute and maintain an agreement as
298     provided in this Subsection (11) for the administration of the reduction of tax.
299          (b) (i) If but for Subsection (11)(a) the special fuel is subject to a tax imposed by this
300     section:
301          (A) the state shall be paid the difference described in Subsection (11)(b)(ii) if that
302     difference is greater than $0; and
303          (B) a person may not require the state to provide a refund, a credit, or similar tax relief
304     if the difference described in Subsection (11)(b)(ii) is less than or equal to $0.
305          (ii) The difference described in Subsection (11)(b)(i) is equal to the difference
306     between:
307          (A) the amount of tax imposed on the special fuel by this section; less
308          (B) the tax imposed and collected by the Navajo Nation on the special fuel.
309          (c) For purposes of Subsections (11)(a) and (b), the tax paid to the Navajo Nation on
310     the special fuel does not include any interest or penalties a taxpayer may be required to pay to
311     the Navajo Nation.
312          (d) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
313     commission shall make rules governing the procedures for administering the reduction of tax
314     provided under this Subsection (11).
315          (e) The agreement required under Subsection (11)(a):
316          (i) may not:
317          (A) authorize the state to impose a tax in addition to a tax imposed under this chapter;
318          (B) provide a reduction of taxes greater than or different from the reduction described
319     in this Subsection (11); or
320          (C) affect the power of the state to establish rates of taxation;
321          (ii) shall:
322          (A) be in writing;
323          (B) be signed by:
324          (I) the chair of the commission or the chair's designee; and
325          (II) a person designated by the Navajo Nation that may bind the Navajo Nation;
326          (C) be conditioned on obtaining any approval required by federal law;
327          (D) state the effective date of the agreement; and
328          (E) state any accommodation the Navajo Nation makes related to the construction and
329     maintenance of state highways and other infrastructure within the Utah portion of the Navajo
330     Nation; and
331          (iii) may:
332          (A) notwithstanding Section 59-1-403, authorize the commission to disclose to the
333     Navajo Nation information that is:
334          (I) contained in a document filed with the commission; and
335          (II) related to the tax imposed under this section;
336          (B) provide for maintaining records by the commission or the Navajo Nation; or
337          (C) provide for inspections or audits of suppliers, distributors, carriers, or retailers
338     located or doing business within the Utah portion of the Navajo Nation.
339          (f) (i) If, on or after April 1, 2001, the Navajo Nation changes the tax rate of a tax
340     imposed on special fuel, any change in the amount of the reduction of taxes under this
341     Subsection (11) as a result of the change in the tax rate is not effective until the first day of the
342     calendar quarter after a 60-day period beginning on the date the commission receives notice:
343          (A) from the Navajo Nation; and
344          (B) meeting the requirements of Subsection (11)(f)(ii).
345          (ii) The notice described in Subsection (11)(f)(i) shall state:
346          (A) that the Navajo Nation has changed or will change the tax rate of a tax imposed on
347     special fuel;
348          (B) the effective date of the rate change of the tax described in Subsection
349     (11)(f)(ii)(A); and
350          (C) the new rate of the tax described in Subsection (11)(f)(ii)(A).
351          (g) If the agreement required by Subsection (11)(a) terminates, a reduction of tax is not
352     permitted under this Subsection (11) beginning on the first day of the calendar quarter after a
353     30-day period beginning on the day the agreement terminates.
354          (h) If there is a conflict between this Subsection (11) and the agreement required by
355     Subsection (11)(a), this Subsection (11) governs.
356          (12) (a) [Beginning on January 1, 2009, a] A tax imposed under this section on
357     compressed natural gas is imposed at a [reduced] rate of [8-1/2 cents]:
358          (i) until June 30, 2016, 10-1/2 cents per gasoline gallon equivalent [to be increased or
359     decreased proportionately with any increase or decrease in the rate in Subsection
360     59-13-201(1)(a).];
361          (ii) beginning on July 1, 2016, and until June 30, 2017, 12-1/2 cents per gasoline gallon
362     equivalent;
363          (iii) beginning on July 1, 2017, and until June 30, 2018, 14-1/2 cents per gasoline
364     gallon equivalent; and
365          (iv) beginning on or after July 1, 2018, 16-1/2 cents per gasoline gallon equivalent.
366          (b) [Beginning on July 1, 2011, a] A tax imposed under this section on liquified natural
367     gas is imposed at a [reduced] rate of [8-1/2 cents]:
368          (i) until June 30, 2016, 10-1/2 cents per gasoline gallon equivalent [to be increased or
369     decreased proportionately with any increase or decrease in the rate in Subsection
370     59-13-201(1)(a).];
371          (ii) beginning on July 1, 2016, and until June 30, 2017, 12-1/2 cents per gasoline gallon
372     equivalent;
373          (iii) beginning on July 1, 2017, and until June 30, 2018, 14-1/2 cents per gasoline
374     gallon equivalent; and
375          (iv) beginning on or after July 1, 2018, 16-1/2 cents per gasoline gallon equivalent.
376          Section 4. Section 63I-1-259 is amended to read:
377          63I-1-259. Repeal dates, Title 59.
378          (1) Subsection 59-2-924(3)(g) is repealed on December 31, 2016.
379          (2) Section 59-2-924.3 is repealed on December 31, 2016.
380          (3) Section 59-7-618 is repealed July 1, 2020.
381          [(3)] (4) Section 59-9-102.5 is repealed December 31, 2020.
382          (5) Section 59-10-1033 is repealed July 1, 2020.
382a     Ĥ→ Section 5. Effective date.
382b          (1) Except as provided in Subsection (2), this bill takes effect May 12, 2015.
382c          (2) The amendments to Section Ŝ→ [59-12-103] 59-13-301 ←Ŝ take effect July 1, 2015. ←Ĥ