1     
TAX ISSUES AMENDMENTS

2     
2016 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: Steve Eliason

5     
Senate Sponsor: Curtis S. Bramble

6     

7     LONG TITLE
8     General Description:
9          This bill addresses tax issues.
10     Highlighted Provisions:
11          This bill:
12          ▸     clarifies from which fund payments for certain tax credits should be paid;
13          ▸     addresses the circumstances for which a transfer is made from the General Fund
14     into the Education Fund for tax credits related to energy efficient vehicles;
15          ▸     addresses payment transfers for various tax credits and refunds; and
16          ▸     makes technical and conforming changes.
17     Money Appropriated in this Bill:
18          None
19     Other Special Clauses:
20          This bill provides a special effective date.
21     Utah Code Sections Affected:
22     AMENDS:
23          59-2-1208, as last amended by Laws of Utah 2009, Chapter 302
24          59-2-1209, as last amended by Laws of Utah 2009, Chapter 302
25          59-7-605, as last amended by Laws of Utah 2015, Chapters 381 and 439
26          59-7-614.1, as last amended by Laws of Utah 2008, Chapter 382
27          59-7-618, as enacted by Laws of Utah 2015, Chapter 467
28          59-10-1005, as last amended by Laws of Utah 2007, Chapter 122
29          59-10-1009, as last amended by Laws of Utah 2015, Chapters 381 and 439
30          59-10-1033, as enacted by Laws of Utah 2015, Chapter 467
31          59-10-1105, as last amended by Laws of Utah 2008, Chapter 382
32          59-13-202, as last amended by Laws of Utah 2006, Chapter 223
33     

34     Be it enacted by the Legislature of the state of Utah:
35          Section 1. Section 59-2-1208 is amended to read:
36          59-2-1208. Amount of homeowner's credit -- Cost-of-living adjustment --
37     Limitation -- General Fund as source of credit.
38          (1) (a) Subject to [Subsections] Subsection (2) [and (4)], for a calendar [years] year
39     beginning on or after January 1, 2007, a claimant may claim a homeowner's credit that does not
40     exceed the following amounts:
41      If household income isHomeowner's credit
42      $0 -- $9,159$798
43      $9,160 -- $12,214$696
44      $12,215 -- $15,266$597
45      $15,267 -- $18,319$447
46      $18,320 -- $21,374$348
47      $21,375 -- $24,246$199
48      $24,247 -- $26,941$98
49          (b) (i) For a calendar [years] year beginning on or after January 1, 2008, the
50     commission shall increase or decrease the household income eligibility amounts and the credits
51     under Subsection (1)(a) by a percentage equal to the percentage difference between the
52     consumer price index for the preceding calendar year and the consumer price index for
53     calendar year 2006.
54          (ii) For purposes of Subsection (1)(b)(i), the commission shall calculate the consumer
55     price index as provided in Sections 1(f)(4) and 1(f)(5), Internal Revenue Code.
56          (2) An individual who is claimed as a personal exemption on another individual's
57     individual income tax return during any portion of a calendar year for which the individual
58     seeks to claim a homeowner's credit under this section may not receive the homeowner's credit.
59          (3) [The] A payment for a homeowner's credit allowed by this section, and provided for
60     in Section 59-2-1204, shall be [derived] paid from the General Fund [and appropriate transfers
61     made to effectuate this credit].
62          [(4) (a) Subject to Subsection (4)(b), for purposes of calculating a claimant's household
63     income to determine the amount of the claimant's homeowner's credit under Subsection (1), for
64     the taxable year that begins on January 1, 2009 and ends on December 31, 2009, a claimant's
65     household income shall be decreased by $1,000 for a dependent with respect to whom a
66     claimant is eligible to make a deduction as allowed as a personal exemption deduction on the
67     claimant's federal individual income tax return for the taxable year for which the household
68     income is calculated.]
69          [(b) For purposes of Subsection (4)(a):]
70          [(i) the maximum amount a claimant's household income may be decreased is $1,000;
71     and]
72          [(ii) "dependent" does not include the claimant or the claimant's spouse.]
73          Section 2. Section 59-2-1209 is amended to read:
74          59-2-1209. Amount of renter's credit -- Cost-of-living adjustment -- Renter's
75     credit may be claimed only for rent that does not constitute a rental assistance payment --
76     Limitation -- General Fund as source of credit -- Maximum credit.
77          (1) (a) Subject to Subsections (2)[,] and (3), [and (6),] for a calendar [years] year
78     beginning on or after January 1, 2007, a claimant may claim a renter's credit for the previous
79     calendar year that does not exceed the following amounts:
80      If household income isPercentage of rent                                    allowed as a credit
81      $0 -- $9,1599.5%
82      $9,160 -- $12,2148.5%
83      $12,215 -- $15,2667.0%
84      $15,267 -- $18,3195.5%
85      $18,320 -- $21,3744.0%
86      $21,375 -- $24,2463.0%
87      $24,247 -- $26,9412.5%
88          (b) (i) For a calendar [years] year beginning on or after January 1, 2008, the
89     commission shall increase or decrease the household income eligibility amounts under
90     Subsection (1)(a) by a percentage equal to the percentage difference between the consumer
91     price index for the preceding calendar year and the consumer price index for calendar year
92     2006.
93          (ii) For purposes of Subsection (1)(b)(i), the commission shall calculate the consumer
94     price index as provided in Sections 1(f)(4) and 1(f)(5), Internal Revenue Code.
95          (2) A claimant may claim a renter's credit under this part only for rent that does not
96     constitute a rental assistance payment.
97          (3) An individual who is claimed as a personal exemption on another individual's
98     individual income tax return during any portion of a calendar year for which the individual
99     seeks to claim a renter's credit under this section may not receive a renter's credit.
100          (4) [The] A payment for a renter's credit allowed by this section, and provided for in
101     Section 59-2-1204, shall be [derived] paid from the General Fund [and appropriate transfers
102     made to effectuate this credit].
103          (5) For calendar years beginning on or after January 1, 2007, a credit under this section
104     may not exceed the maximum amount allowed as a homeowner's credit for each income
105     bracket under Subsection 59-2-1208(1)(a).
106          [(6) (a) Subject to Subsection (6)(b), for purposes of calculating a claimant's household
107     income to determine the amount of the claimant's renter's credit under Subsection (1), for the
108     taxable year that begins on January 1, 2009 and ends on December 31, 2009, a claimant's
109     household income shall be decreased by $1,000 for a dependent with respect to whom a
110     claimant is eligible to make a deduction as allowed as a personal exemption deduction on the
111     claimant's federal individual income tax return for the taxable year for which the household
112     income is calculated.]
113          [(b) For purposes of Subsection (6)(a):]
114          [(i) the maximum amount a claimant's household income may be decreased is $1,000;
115     and]
116          [(ii) "dependent" does not include the claimant or the claimant's spouse.]
117          Section 3. Section 59-7-605 is amended to read:
118          59-7-605. Definitions -- Tax credits related to energy efficient vehicles.
119          (1) As used in this section:
120          (a) "Air quality standards" means that a vehicle's emissions are equal to or cleaner than
121     the standards established in bin 4 in Table S04-1, of 40 C.F.R. 86.1811-04(c)(6).
122          (b) "Board" means the Air Quality Board created under Title 19, Chapter 2, Air
123     Conservation Act.
124          (c) "Certified by the board" means that:
125          (i) a motor vehicle on which conversion equipment has been installed meets the
126     following criteria:
127          (A) before the installation of conversion equipment, the vehicle does not exceed the
128     emission cut points for a transient test driving cycle, as specified in 40 C.F.R. Part 51,
129     Appendix E to Subpart S, or an equivalent test for the make, model, and year of the vehicle;
130     and
131          (B) as a result of the installation of conversion equipment on the motor vehicle, the
132     motor vehicle has reduced emissions; or
133          (ii) special mobile equipment on which conversion equipment has been installed has
134     reduced emissions.
135          (d) "Clean fuel grant" means a grant awarded:
136          (i) under Title 19, Chapter 1, Part 4, Clean Fuels and Vehicle Technology Program
137     Act, for reimbursement of a portion of the incremental cost of an OEM vehicle or the cost of
138     conversion equipment; or
139          (ii) under Title 19, Chapter 2, Part 3, Conversion to Alternative Fuel Grant Program.
140          (e) "Conversion equipment" means equipment described in Subsection (2)(d) or (e).
141          (f) "OEM vehicle" [has] means the same [meaning] as that term is defined in Section
142     19-1-402.
143          (g) "Original purchase" means the purchase of a vehicle that has never been titled or
144     registered and has been driven less than 7,500 miles.
145          (h) "Qualifying electric motorcycle" means a vehicle that:
146          (i) has a seat or saddle for the use of the rider;
147          (ii) is designed to travel with not more than three wheels in contact with the ground;
148          (iii) may lawfully be operated on a freeway, as defined in Section 41-6a-102;
149          (iv) is not fueled by natural gas;
150          (v) is fueled by electricity only; and
151          (vi) is an OEM vehicle except that the vehicle is fueled by a fuel described in
152     Subsection (1)(h)(v).
153          (i) "Qualifying electric vehicle" means a vehicle that:
154          (i) meets air quality standards;
155          (ii) is not fueled by natural gas;
156          (iii) is fueled by electricity only; and
157          (iv) is an OEM vehicle except that the vehicle is fueled by a fuel described in
158     Subsection (1)(i)(iii).
159          (j) "Qualifying plug-in hybrid vehicle" means a vehicle that:
160          (i) meets air quality standards;
161          (ii) is not fueled by natural gas or propane;
162          (iii) has a battery capacity that meets or exceeds the battery capacity described in
163     Section 30D(b)(3), Internal Revenue Code; and
164          (iv) is fueled by a combination of electricity and:
165          (A) diesel fuel;
166          (B) gasoline; or
167          (C) a mixture of gasoline and ethanol.
168          (k) "Reduced emissions" means:
169          (i) for purposes of a motor vehicle on which conversion equipment has been installed,
170     that the motor vehicle's emissions of regulated pollutants, when operating on a fuel listed in
171     Subsection (2)(e)(i) or (ii), is less than the emissions were before the installation of the
172     conversion equipment, as demonstrated by:
173          (A) certification of the conversion equipment by the federal Environmental Protection
174     Agency or by a state that has certification standards recognized by the board;
175          (B) testing the motor vehicle, before and after installation of the conversion equipment,
176     in accordance with 40 C.F.R. Part 86, Control of Emissions from New and In-use Highway
177     Vehicles and Engines, using all fuel the motor vehicle is capable of using;
178          (C) for a retrofit natural gas vehicle that is retrofit in accordance with Section
179     19-1-406, testing that as a result of the retrofit, the retrofit natural gas vehicle satisfies the
180     emission standards applicable under Section 19-1-406; or
181          (D) any other test or standard recognized by board rule, made in accordance with Title
182     63G, Chapter 3, Utah Administrative Rulemaking Act; or
183          (ii) for purposes of special mobile equipment on which conversion equipment has been
184     installed, that the special mobile equipment's emissions of regulated pollutants, when operating
185     on a fuel listed in Subsection (2)(e)(i) or (ii), is less than the emissions were before the
186     installation of conversion equipment, as demonstrated by:
187          (A) certification of the conversion equipment by the federal Environmental Protection
188     Agency or by a state that has certification standards recognized by the board; or
189          (B) any other test or standard recognized by board rule, made in accordance with Title
190     63G, Chapter 3, Utah Administrative Rulemaking Act.
191          (l) "Special mobile equipment":
192          (i) means any mobile equipment or vehicle that is not designed or used primarily for
193     the transportation of persons or property; and
194          (ii) includes construction or maintenance equipment.
195          (2) For [the] a taxable [years] year beginning on or after January 1, 2015, but beginning
196     on or before December 31, 2016, a taxpayer may claim a tax credit against tax otherwise due
197     under this chapter or Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to
198     Pay Corporate Franchise or Income Tax Act, in an amount equal to:
199          (a) (i) for the original purchase of a new qualifying electric vehicle that is registered in
200     this state, the lesser of:
201          (A) $1,500; or
202          (B) 35% of the purchase price of the vehicle; or
203          (ii) for the original purchase of a new qualifying plug-in hybrid vehicle that is
204     registered in this state, $1,000;
205          (b) for the original purchase of a new vehicle fueled by natural gas or propane that is
206     registered in this state, the lesser of:
207          (i) $1,500; or
208          (ii) 35% of the purchase price of the vehicle;
209          (c) for the original purchase of a new qualifying electric motorcycle that is registered in
210     this state, the lesser of:
211          (i) $750; or
212          (ii) 35% of the purchase price of the vehicle;
213          (d) 50% of the cost of equipment for conversion, if certified by the board, of a motor
214     vehicle registered in this state minus the amount of any clean fuel grant received, up to a
215     maximum tax credit of $1,500 per motor vehicle, if the motor vehicle is to:
216          (i) be fueled by propane, natural gas, or electricity;
217          (ii) be fueled by other fuel the board determines annually on or before July 1 to be at
218     least as effective in reducing air pollution as fuels under Subsection (2)(d)(i); or
219          (iii) meet the federal clean-fuel vehicle standards in the federal Clean Air Act
220     Amendments of 1990, 42 U.S.C. Sec. 7521 et seq.;
221          (e) 50% of the cost of equipment for conversion, if certified by the board, of a special
222     mobile equipment engine minus the amount of any clean fuel grant received, up to a maximum
223     tax credit of $1,000 per special mobile equipment engine, if the special mobile equipment is to
224     be fueled by:
225          (i) propane, natural gas, or electricity; or
226          (ii) other fuel the board determines annually on or before July 1 to be:
227          (A) at least as effective in reducing air pollution as the fuels under Subsection (2)(e)(i);
228     or
229          (B) substantially more effective in reducing air pollution than the fuel for which the
230     engine was originally designed; and
231          (f) for a lease of a vehicle described in Subsection (2)(a), (b), or (c), an amount equal to
232     the product of:
233          (i) the amount of tax credit the taxpayer would otherwise qualify to claim under
234     Subsection (2)(a), (b), or (c) had the taxpayer purchased the vehicle, except that the purchase
235     price described in Subsection (2)(a)(i)(B), (2)(b)(ii), or (2)(c)(ii) is considered to be the value
236     of the vehicle at the beginning of the lease; and
237          (ii) a percentage calculated by:
238          (A) determining the difference between the value of the vehicle at the beginning of the
239     lease, as stated in the lease agreement, and the value of the vehicle at the end of the lease, as
240     stated in the lease agreement; and
241          (B) dividing the difference determined under Subsection (2)(f)(ii)(A) by the value of
242     the vehicle at the beginning of the lease, as stated in the lease agreement.
243          (3) (a) The board shall:
244          (i) determine the amount of tax credit a taxpayer is allowed under this section; and
245          (ii) provide the taxpayer with a written certification of the amount of tax credit the
246     taxpayer is allowed under this section.
247          (b) A taxpayer shall provide proof of the purchase or lease of an item for which a tax
248     credit is allowed under this section by:
249          (i) providing proof to the board in the form the board requires by rule;
250          (ii) receiving a written statement from the board acknowledging receipt of the proof;
251     and
252          (iii) retaining the written statement described in Subsection (3)(b)(ii).
253          (c) A taxpayer shall retain the written certification described in Subsection (3)(a)(ii).
254          (4) Except as provided by Subsection (5), the tax credit under this section is allowed
255     only:
256          (a) against a tax owed under this chapter or Chapter 8, Gross Receipts Tax on Certain
257     Corporations Not Required to Pay Corporate Franchise or Income Tax Act, in the taxable year
258     by the taxpayer;
259          (b) for the taxable year in which a vehicle described in Subsection (2)(a), (b), or (c) is
260     purchased, a vehicle described in Subsection (2)(f) is leased, or conversion equipment
261     described in Subsection (2)(d) or (e) is installed; and
262          (c) once per vehicle.
263          (5) A taxpayer may not assign a tax credit under this section to another person.
264          (6) If the amount of a tax credit claimed by a taxpayer under this section exceeds the
265     taxpayer's tax liability under this chapter or Chapter 8, Gross Receipts Tax on Certain
266     Corporations Not Required to Pay Corporate Franchise or Income Tax Act, for a taxable year,
267     the amount of the tax credit exceeding the tax liability may be carried forward for a period that
268     does not exceed the next five taxable years.
269          (7) In accordance with any rules prescribed by the commission under Subsection (8),
270     the [commission] Division of Finance shall transfer at least annually from the General Fund
271     into the Education Fund the amount by which the amount of tax credit claimed under this
272     section for a [taxable] fiscal year exceeds $500,000.
273          (8) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
274     commission may make rules for making a transfer from the General Fund into the Education
275     Fund as required by Subsection (7).
276          Section 4. Section 59-7-614.1 is amended to read:
277          59-7-614.1. Refundable tax credit for hand tools used in farming operations --
278     Procedures for refund -- Transfers from General Fund to Education Fund -- Rulemaking
279     authority.
280          (1) For a taxable [years] year beginning on or after January 1, 2004, a taxpayer may
281     claim a refundable tax credit:
282          (a) as provided in this section;
283          (b) against taxes otherwise due under this chapter; and
284          (c) in an amount equal to the amount of tax the taxpayer pays:
285          (i) on a purchase of a hand tool:
286          (A) if the purchase is made on or after July 1, 2004;
287          (B) if the hand tool is used or consumed primarily and directly in a farming operation
288     in the state; and
289          (C) if the unit purchase price of the hand tool is more than $250; and
290          (ii) under Chapter 12, Sales and Use Tax Act, on the purchase described in Subsection
291     (1)(c)(i).
292          (2) A taxpayer:
293          (a) shall retain the following to establish the amount of tax the resident or nonresident
294     individual paid under Chapter 12, Sales and Use Tax Act, on the purchase described in
295     Subsection (1)(c)(i):
296          (i) a receipt;
297          (ii) an invoice; or
298          (iii) a document similar to a document described in Subsection (2)(a)(i) or (ii); and
299          (b) may not carry forward or carry back a tax credit under this section.
300          (3) (a) In accordance with any rules prescribed by the commission under Subsection
301     (3)(b)[,]:
302          (i) the commission shall[: (i)] make a refund to a taxpayer that claims a tax credit under
303     this section if the amount of the tax credit exceeds the taxpayer's tax liability under this
304     chapter; and
305          (ii) the Division of Finance shall transfer at least annually from the General Fund into
306     the Education Fund an amount equal to the amount of tax credit claimed under this section.
307          (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
308     commission may make rules providing procedures for making:
309          (i) a refund to a taxpayer as required by Subsection (3)(a)(i); or
310          (ii) transfers from the General Fund into the Education Fund as required by Subsection
311     (3)(a)(ii).
312          Section 5. Section 59-7-618 is amended to read:
313          59-7-618. Tax credit related to natural gas heavy duty vehicles.
314          (1) As used in this section:
315          (a) "Board" means the Air Quality Board created under Title 19, Chapter 2, Air
316     Conservation Act.
317          (b) "Heavy duty vehicle" means a commercial category 7 or 8 vehicle, according to
318     vehicle classifications established by the Federal Highway Administration.
319          (c) "Natural gas" includes compressed natural gas and liquified natural gas.
320          (d) "Qualified heavy duty vehicle" means a heavy duty vehicle that:
321          (i) has never been titled or registered and has been driven less than 7,500 miles; and
322          (ii) is fueled by natural gas.
323          (e) "Qualified purchase" means the purchase of a qualified heavy duty vehicle.
324          (f) "Qualified taxpayer" means a taxpayer who:
325          (i) purchases a qualified heavy duty vehicle; and
326          (ii) receives a tax credit certificate from the board.
327          (g) "Small fleet" means 40 or fewer heavy duty vehicles registered in the state and
328     owned by a single taxpayer.
329          (h) "Tax credit certificate" means a certificate issued by the board certifying that a
330     taxpayer is entitled to a tax credit as provided in this section and stating the amount of the tax
331     credit.
332          (2) For a taxable year beginning on or after January 1, 2015, a qualified taxpayer may
333     claim a tax credit against tax otherwise due under this chapter or Chapter 8, Gross Receipts
334     Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act:
335          (a) in an amount equal to:
336          (i) $25,000, if the qualified purchase occurs during calendar year 2015, calendar year
337     2016, or calendar year 2017;
338          (ii) $20,000, if the qualified purchase occurs during calendar year 2018;
339          (iii) $18,000, if the qualified purchase occurs during calendar year 2019; and
340          (iv) $15,000, if the qualified purchase occurs during calendar year 2020; and
341          (b) if the taxpayer certifies under oath that over 50% of the miles that the heavy duty
342     vehicle that is the subject of the qualified purchase will travel annually will be within the state.
343          (3) (a) Except as provided in Subsection (3)(b), a taxpayer may not submit an
344     application for, and the board may not issue to the taxpayer, a tax credit certificate under this
345     section in any taxable year for a qualifying purchase if the board has already issued tax credit
346     certificates to the taxpayer for 10 qualifying purchases in the same taxable year.
347          (b) If, by May 1 of any year, more than 30% of the aggregate annual total amount of
348     tax credits under Subsection (5) has not been claimed, a taxpayer may submit an application
349     for, and the board may issue to the taxpayer, one or more tax credit certificates for up to eight
350     additional qualifying purchases, even if the board has already issued to that taxpayer tax credit
351     certificates for the maximum number of qualifying purchases allowed under Subsection (3)(a).
352          (4) (a) Subject to Subsection (4)(b), the board shall reserve 25% of all tax credits
353     available under this section for taxpayers with a small fleet.
354          (b) Subsection (4)(a) does not prevent a taxpayer from submitting an application for, or
355     the board from issuing, a tax credit certificate if the amount reserved under Subsection (4)(a)
356     for taxpayers with a small fleet has not been claimed by a date that is 90 days before the end of
357     the year.
358          (5) (a) The aggregate annual total amount of tax credits represented by tax credit
359     certificates that the board issues under this section, when combined with the aggregate annual
360     total amount of tax credits represented by tax credit certificates that the board issues under
361     Section 59-10-1033, may not exceed $500,000.
362          (b) The board shall, in accordance with Title 63G, Chapter 3, Utah Administrative
363     Rulemaking Act, make rules to establish a process whereby a taxpayer may reserve a potential
364     tax credit under this section for a limited time to allow the taxpayer to make a qualifying
365     purchase with the assurance that the aggregate limit under Subsection (5)(a) will not be met
366     before the taxpayer is able to submit an application for a tax credit certificate.
367          (6) (a) (i) A taxpayer wishing to claim a tax credit under this section shall, using forms
368     the board requires by rule:
369          (A) submit to the board an application for a tax credit;
370          (B) provide the board proof of a qualifying purchase; and
371          (C) submit to the board the certification under oath required under Subsection (2)(b).
372          (ii) Upon receiving the application, proof, and certification required under Subsection
373     (6)(a)(i), the board shall provide the taxpayer a written statement from the board
374     acknowledging receipt of the proof.
375          (b) If the board determines that a taxpayer qualifies for a tax credit under this section,
376     the board shall:
377          (i) determine the amount of tax credit the taxpayer is allowed under this section; and
378          (ii) provide the qualifying taxpayer with a written tax credit certificate:
379          (A) stating that the taxpayer has qualified for a tax credit; and
380          (B) showing the amount of tax credit for which the taxpayer has qualified under this
381     section.
382          (c) A taxpayer shall retain the tax credit certificate.
383          (d) The board shall at least annually submit to the commission a list of all taxpayers to
384     whom the board has issued a tax credit certificate and the amount of each tax credit represented
385     by the tax credit certificates.
386          (7) The tax credit under this section is allowed only:
387          (a) against a tax owed under this chapter or Chapter 8, Gross Receipts Tax on Certain
388     Corporations Not Required to Pay Corporate Franchise or Income Tax Act, in the taxable year
389     by the qualified taxpayer;
390          (b) for the taxable year in which the qualifying purchase occurs; and
391          (c) once per vehicle.
392          (8) A qualifying taxpayer may not assign a tax credit or a tax credit certificate under
393     this section to another person.
394          (9) If the amount of a tax credit claimed by a qualifying taxpayer under this section
395     exceeds the qualifying taxpayer's tax liability under this chapter or Chapter 8, Gross Receipts
396     Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act, for
397     a taxable year, the amount of the tax credit exceeding the tax liability may be carried forward
398     for a period that does not exceed the next five taxable years.
399          (10) (a) In accordance with any rules prescribed by the commission under Subsection
400     (10)(b), the [commission] Division of Finance shall transfer at least annually from the General
401     Fund into the Education Fund the aggregate amount of all tax credits claimed under this
402     section.
403          (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
404     commission may make rules for making a transfer from the General Fund into the Education
405     Fund as required by Subsection (10)(a).
406          Section 6. Section 59-10-1005 is amended to read:
407          59-10-1005. Tax credit for at-home parent.
408          (1) As used in this section:
409          (a) "At-home parent" means a parent:
410          (i) who provides full-time care at the parent's residence for one or more of the parent's
411     own qualifying children;
412          (ii) who claims the qualifying child as a dependent on the parent's individual income
413     tax return for the taxable year for which the parent claims the credit; and
414          (iii) if the sum of the following amounts are $3,000 or less for the taxable year for
415     which the parent claims the credit:
416          (A) the total wages, tips, and other compensation listed on all of the parent's federal
417     Forms W-2; and
418          (B) the gross income listed on the parent's federal Form 1040 Schedule C, Profit or
419     Loss From Business.
420          (b) "Parent" means an individual who:
421          (i) is the biological mother or father of a qualifying child;
422          (ii) is the stepfather or stepmother of a qualifying child;
423          (iii) (A) legally adopts a qualifying child; or
424          (B) has a qualifying child placed in the individual's home:
425          (I) by a child placing agency as defined in Section 62A-4a-601; and
426          (II) for the purpose of legally adopting the child;
427          (iv) is a foster parent of a qualifying child; or
428          (v) is a legal guardian of a qualifying child.
429          (c) "Qualifying child" means a child who is no more than 12 months of age on the last
430     day of the taxable year for which the tax credit is claimed.
431          (2) For a taxable [years] year beginning on or after January 1, 2000, a claimant may
432     claim on the claimant's individual income tax return a nonrefundable tax credit of $100 for
433     each qualifying child if:
434          (a) the claimant or another claimant filing a joint individual income tax return with the
435     claimant is an at-home parent; and
436          (b) the adjusted gross income of all of the claimants filing the individual income tax
437     return is less than or equal to $50,000.
438          (3) A claimant may not carry forward or carry back a tax credit authorized by this
439     section.
440          [(4) It is the intent of the Legislature that for fiscal years beginning on or after fiscal
441     year 2000-01, the Legislature appropriate from the General Fund a sufficient amount to replace
442     Education Fund revenues expended to provide for the tax credit under this section.]
443          (4) (a) In accordance with any rules prescribed by the commission under Subsection
444     (4)(b), the Division of Finance shall transfer at least annually from the General Fund into the
445     Education Fund the aggregate amount of all tax credits claimed under this section.
446          (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
447     commission may make rules for making a transfer from the General Fund into the Education
448     Fund as required by Subsection (4)(a).
449          Section 7. Section 59-10-1009 is amended to read:
450          59-10-1009. Definitions -- Tax credits related to energy efficient vehicles.
451          (1) As used in this section:
452          (a) "Air quality standards" means that a vehicle's emissions are equal to or cleaner than
453     the standards established in bin 4 in Table S04-1, of 40 C.F.R. 86.1811-04(c)(6).
454          (b) "Board" means the Air Quality Board created in Title 19, Chapter 2, Air
455     Conservation Act.
456          (c) "Certified by the board" means that:
457          (i) a motor vehicle on which conversion equipment has been installed meets the
458     following criteria:
459          (A) before the installation of conversion equipment, the vehicle does not exceed the
460     emission cut points for a transient test driving cycle, as specified in 40 C.F.R. Part 51,
461     Appendix E to Subpart S, or an equivalent test for the make, model, and year of the vehicle;
462     and
463          (B) as a result of the installation of conversion equipment on the motor vehicle, the
464     motor vehicle has reduced emissions; or
465          (ii) special mobile equipment on which conversion equipment has been installed has
466     reduced emissions.
467          (d) "Clean fuel grant" means a grant a claimant, estate, or trust receives under Title 19,
468     Chapter 1, Part 4, Clean Fuels and Vehicle Technology Program Act or Title 19, Chapter 2,
469     Part 3, Conversion to Alternative Fuel Grant Program, for reimbursement of a portion of the
470     incremental cost of the OEM vehicle or the cost of conversion equipment.
471          (e) "Conversion equipment" means equipment described in Subsection (2)(d) or (e).
472          (f) "OEM vehicle" [has] means the same [meaning] as that term is defined in Section
473     19-1-402.
474          (g) "Original purchase" means the purchase of a vehicle that has never been titled or
475     registered and has been driven less than 7,500 miles.
476          (h) "Qualifying electric motorcycle" means a vehicle that:
477          (i) has a seat or saddle for the use of the rider;
478          (ii) is designed to travel with not more than three wheels in contact with the ground;
479          (iii) may lawfully be operated on a freeway, as defined in Section 41-6a-102;
480          (iv) is not fueled by natural gas;
481          (v) is fueled by electricity only; and
482          (vi) is an OEM vehicle except that the vehicle is fueled by a fuel described in
483     Subsection (1)(h)(v).
484          (i) "Qualifying electric vehicle" means a vehicle that:
485          (i) meets air quality standards;
486          (ii) is not fueled by natural gas;
487          (iii) is fueled by electricity only; and
488          (iv) is an OEM vehicle except that the vehicle is fueled by a fuel described in
489     Subsection (1)(i)(iii).
490          (j) "Qualifying plug-in hybrid vehicle" means a vehicle that:
491          (i) meets air quality standards;
492          (ii) is not fueled by natural gas or propane;
493          (iii) has a battery capacity that meets or exceeds the battery capacity described in
494     Section 30D(b)(3), Internal Revenue Code; and
495          (iv) is fueled by a combination of electricity and:
496          (A) diesel fuel;
497          (B) gasoline; or
498          (C) a mixture of gasoline and ethanol.
499          (k) "Reduced emissions" means:
500          (i) for purposes of a motor vehicle on which conversion equipment has been installed,
501     that the motor vehicle's emissions of regulated pollutants, when operating on a fuel listed in
502     Subsection (2)(e)(i) or (ii), is less than the emissions were before the installation of the
503     conversion equipment, as demonstrated by:
504          (A) certification of the conversion equipment by the federal Environmental Protection
505     Agency or by a state that has certification standards recognized by the board;
506          (B) testing the motor vehicle, before and after installation of the conversion equipment,
507     in accordance with 40 C.F.R. Part 86, Control of Emissions from New and In-use Highway
508     Vehicles and Engines, using all fuel the motor vehicle is capable of using;
509          (C) for a retrofit natural gas vehicle that is retrofit in accordance with Section
510     19-1-406, testing that as a result of the retrofit, the retrofit natural gas vehicle satisfies the
511     emission standards applicable under Section 19-1-406; or
512          (D) any other test or standard recognized by board rule, made in accordance with Title
513     63G, Chapter 3, Utah Administrative Rulemaking Act; or
514          (ii) for purposes of special mobile equipment on which conversion equipment has been
515     installed, that the special mobile equipment's emissions of regulated pollutants, when operating
516     on a fuel listed in Subsection (2)(e)(i) or (ii), is less than the emissions were before the
517     installation of conversion equipment, as demonstrated by:
518          (A) certification of the conversion equipment by the federal Environmental Protection
519     Agency or by a state that has certification standards recognized by the board; or
520          (B) any other test or standard recognized by board rule, made in accordance with Title
521     63G, Chapter 3, Utah Administrative Rulemaking Act.
522          (l) "Special mobile equipment":
523          (i) means any mobile equipment or vehicle not designed or used primarily for the
524     transportation of persons or property; and
525          (ii) includes construction or maintenance equipment.
526          (2) For [the] a taxable [years] year beginning on or after January 1, 2015, but beginning
527     on or before December 31, 2016, a claimant, estate, or trust may claim a nonrefundable tax
528     credit against tax otherwise due under this chapter in an amount equal to:
529          (a) (i) for the original purchase of a new qualifying electric vehicle that is registered in
530     this state, the lesser of:
531          (A) $1,500; or
532          (B) 35% of the purchase price of the vehicle; or
533          (ii) for the original purchase of a new qualifying plug-in hybrid vehicle that is
534     registered in this state, $1,000;
535          (b) for the original purchase of a new vehicle fueled by natural gas or propane that is
536     registered in this state, the lesser of:
537          (i) $1,500; or
538          (ii) 35% of the purchase price of the vehicle;
539          (c) for the original purchase of a new qualifying electric motorcycle that is registered in
540     this state, the lesser of:
541          (i) $750; or
542          (ii) 35% of the purchase price of the vehicle;
543          (d) 50% of the cost of equipment for conversion, if certified by the board, of a motor
544     vehicle registered in this state minus the amount of any clean fuel grant received, up to a
545     maximum tax credit of $1,500 per vehicle, if the motor vehicle:
546          (i) is to be fueled by propane, natural gas, or electricity;
547          (ii) is to be fueled by other fuel the board determines annually on or before July 1 to be
548     at least as effective in reducing air pollution as fuels under Subsection (2)(d)(i); or
549          (iii) will meet the federal clean fuel vehicle standards in the federal Clean Air Act
550     Amendments of 1990, 42 U.S.C. Sec. 7521 et seq.;
551          (e) 50% of the cost of equipment for conversion, if certified by the board, of a special
552     mobile equipment engine minus the amount of any clean fuel grant received, up to a maximum
553     tax credit of $1,000 per special mobile equipment engine, if the special mobile equipment is to
554     be fueled by:
555          (i) propane, natural gas, or electricity; or
556          (ii) other fuel the board determines annually on or before July 1 to be:
557          (A) at least as effective in reducing air pollution as the fuels under Subsection (2)(e)(i);
558     or
559          (B) substantially more effective in reducing air pollution than the fuel for which the
560     engine was originally designed; and
561          (f) for a lease of a vehicle described in Subsection (2)(a), (b), or (c), an amount equal to
562     the product of:
563          (i) the amount of tax credit the claimant, estate, or trust would otherwise qualify to
564     claim under Subsection (2)(a), (b), or (c) had the claimant, estate, or trust purchased the
565     vehicle, except that the purchase price described in Subsection (2)(a)(i)(B), (2)(b)(ii), or
566     (2)(c)(ii) is considered to be the value of the vehicle at the beginning of the lease; and
567          (ii) a percentage calculated by:
568          (A) determining the difference between the value of the vehicle at the beginning of the
569     lease, as stated in the lease agreement, and the value of the vehicle at the end of the lease, as
570     stated in the lease agreement; and
571          (B) dividing the difference determined under Subsection (2)(f)(ii)(A) by the value of
572     the vehicle at the beginning of the lease, as stated in the lease agreement.
573          (3) (a) The board shall:
574          (i) determine the amount of tax credit a claimant, estate, or trust is allowed under this
575     section; and
576          (ii) provide the claimant, estate, or trust with a written certification of the amount of
577     tax credit the claimant, estate, or trust is allowed under this section.
578          (b) A claimant, estate, or trust shall provide proof of the purchase or lease of an item
579     for which a tax credit is allowed under this section by:
580          (i) providing proof to the board in the form the board requires by rule;
581          (ii) receiving a written statement from the board acknowledging receipt of the proof;
582     and
583          (iii) retaining the written statement described in Subsection (3)(b)(ii).
584          (c) A claimant, estate, or trust shall retain the written certification described in
585     Subsection (3)(a)(ii).
586          (4) Except as provided by Subsection (5), the tax credit under this section is allowed
587     only:
588          (a) against a tax owed under this chapter in the taxable year by the claimant, estate, or
589     trust;
590          (b) for the taxable year in which a vehicle described in Subsection (2)(a), (b), or (c) is
591     purchased, a vehicle described in Subsection (2)(f) is leased, or conversion equipment
592     described in Subsection (2)(d) or (e) is installed; and
593          (c) once per vehicle.
594          (5) A claimant, estate, or trust may not assign a tax credit under this section to another
595     person.
596          (6) If the amount of a tax credit claimed by a claimant, estate, or trust under this
597     section exceeds the claimant's, estate's, or trust's tax liability under this chapter for a taxable
598     year, the amount of the tax credit exceeding the tax liability may be carried forward for a period
599     that does not exceed the next five taxable years.
600          (7) In accordance with any rules prescribed by the commission under Subsection (8),
601     the [commission] Division of Finance shall transfer at least annually from the General Fund
602     into the Education Fund the amount by which the amount of tax credit claimed under this
603     section for a [taxable] fiscal year exceeds $500,000.
604          (8) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
605     commission may make rules for making a transfer from the General Fund into the Education
606     Fund as required by Subsection (7).
607          Section 8. Section 59-10-1033 is amended to read:
608          59-10-1033. Tax credit related to natural gas heavy duty vehicles.
609          (1) As used in this section:
610          (a) "Board" means the Air Quality Board created under Title 19, Chapter 2, Air
611     Conservation Act.
612          (b) "Heavy duty vehicle" means a commercial category 7 or 8 vehicle, according to
613     vehicle classifications established by the Federal Highway Administration.
614          (c) "Natural gas" includes compressed natural gas and liquified natural gas.
615          (d) "Qualified heavy duty vehicle" means a heavy duty vehicle that:
616          (i) has never been titled or registered and has been driven less than 7,500 miles;
617          (ii) is fueled by natural gas; and
618          (iii) meets air quality standards.
619          (e) "Qualified purchase" means the purchase of a qualified heavy duty vehicle.
620          (f) "Qualified taxpayer" means a claimant, estate, or trust that:
621          (i) purchases a qualified heavy duty vehicle; and
622          (ii) receives a tax credit certificate from the board.
623          (g) "Small fleet" means 40 or fewer heavy duty vehicles registered in the state and
624     owned by a single claimant, estate, or trust.
625          (h) "Tax credit certificate" means a certificate issued by the board certifying that a
626     claimant, estate, or trust is entitled to a tax credit as provided in this section and stating the
627     amount of the tax credit.
628          (2) For a taxable year beginning on or after January 1, 2015, a qualified taxpayer may
629     claim a nonrefundable tax credit against tax otherwise due under this chapter:
630          (a) in an amount equal to:
631          (i) $25,000, if the qualified purchase occurs during calendar year 2015, calendar year
632     2016, or calendar year 2017;
633          (ii) $20,000, if the qualified purchase occurs during calendar year 2018;
634          (iii) $18,000, if the qualified purchase occurs during calendar year 2019; and
635          (iv) $15,000, if the qualified purchase occurs during calendar year 2020; and
636          (b) if the claimant, estate, or trust certifies under oath that over 50% of the miles that
637     the heavy duty vehicle that is the subject of the qualified purchase or qualified conversion will
638     travel annually will be within the state.
639          (3) (a) Except as provided in Subsection (3)(b), a claimant, estate, or trust may not
640     submit an application for, and the board may not issue to the claimant, estate, or trust, a tax
641     credit certificate under this section in any taxable year for a qualifying purchase if the board has
642     already issued to the claimant, estate, or trust 10 tax credits for qualifying purchases in the
643     same taxable year.
644          (b) If, by May 1 of any year, more than 30% of the aggregate annual total amount of
645     tax credits under Subsection (5) has not been claimed, a claimant, estate, or trust may submit
646     an application for, and the board may issue to the claimant, estate, or trust, one or more tax
647     credit certificates for up to eight additional qualifying purchases, even if the board has already
648     issued to that claimant, estate, or trust tax credit certificates for the maximum number of
649     qualifying purchases allowed under Subsection (3)(a).
650          (4) (a) Subject to Subsection (4)(b), the board shall reserve 25% of all tax credits
651     available under this section for claimants, estates, or trusts with a small fleet.
652          (b) Subsection (4)(a) does not prevent a claimant, estate, or trust from submitting an
653     application for, or the board from issuing, a tax credit certificate if the amount reserved under
654     Subsection (4)(a) for claimants, estates, or trusts with a small fleet has not been claimed by a
655     date that is 90 days before the end of the year.
656          (5) (a) The aggregate annual total amount of tax credits represented by tax credit
657     certificates that the board issues under this section, when combined with the aggregate annual
658     total amount of tax credits represented by tax credit certificates that the board issues under
659     Section 59-7-618, may not exceed $500,000.
660          (b) The board shall, in accordance with Title 63G, Chapter 3, Utah Administrative
661     Rulemaking Act, make rules to establish a process whereby a taxpayer may reserve a potential
662     tax credit under this section for a limited time to allow the taxpayer to make a qualifying
663     purchase with the assurance that the aggregate limit under Subsection (5)(a) will not be met
664     before the taxpayer is able to submit an application for a tax credit certificate.
665          (6) (a) (i) A claimant, estate, or trust wishing to claim a tax credit under this section
666     shall, using forms the board requires by rule:
667          (A) submit to the board an application for a tax credit;
668          (B) provide the board proof of a qualifying purchase or qualifying conversion; and
669          (C) submit to the board the certification under oath required under Subsection (2)(b).
670          (ii) Upon receiving the application, proof, and certification required under Subsection
671     (6)(a)(i), the board shall provide the claimant, estate, or trust a written statement from the board
672     acknowledging receipt of the proof.
673          (b) If the board determines that a claimant, estate, or trust qualifies for a tax credit
674     under this section, the board shall:
675          (i) determine the amount of tax credit the claimant, estate, or trust is allowed under this
676     section; and
677          (ii) provide the qualifying taxpayer with a written tax credit certificate:
678          (A) stating that the claimant, estate, or trust has qualified for a tax credit; and
679          (B) showing the amount of tax credit for which the claimant, estate, or trust has
680     qualified under this section.
681          (c) A claimant, estate, or trust shall retain the tax credit certificate.
682          (d) The board shall at least annually submit to the commission a list of all claimants,
683     estates, and trusts to which the board has issued a tax credit certificate and the amount of each
684     tax credit represented by the tax credit certificates.
685          (7) The tax credit under this section is allowed only:
686          (a) against a tax owed under this chapter in the taxable year by the qualified taxpayer;
687          (b) for the taxable year in which the qualifying purchase occurs; and
688          (c) once per vehicle.
689          (8) A qualifying taxpayer may not assign a tax credit or a tax credit certificate under
690     this section to another person.
691          (9) If the amount of a tax credit claimed by a qualifying taxpayer under this section
692     exceeds the qualifying taxpayer's tax liability under this chapter for a taxable year, the amount
693     of the tax credit exceeding the tax liability may be carried forward for a period that does not
694     exceed the next five taxable years.
695          (10) (a) In accordance with any rules prescribed by the commission under Subsection
696     (10)(b), the [commission] Division of Finance shall transfer at least annually from the General
697     Fund into the Education Fund the aggregate amount of all tax credits claimed under this
698     section.
699          (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
700     commission may make rules for making a transfer from the General Fund into the Education
701     Fund as required by Subsection (10)(a).
702          Section 9. Section 59-10-1105 is amended to read:
703          59-10-1105. Tax credit for hand tools used in farming operations -- Procedures
704     for refund -- Transfers from General Fund to Education Fund -- Rulemaking authority.
705          (1) For a taxable [years] year beginning on or after January 1, 2004, a claimant, estate,
706     or trust may claim a refundable tax credit:
707          (a) as provided in this section;
708          (b) against taxes otherwise due under this chapter; and
709          (c) in an amount equal to the amount of tax the claimant, estate, or trust pays:
710          (i) on a purchase of a hand tool:
711          (A) if the purchase is made on or after July 1, 2004;
712          (B) if the hand tool is used or consumed primarily and directly in a farming operation
713     in the state; and
714          (C) if the unit purchase price of the hand tool is more than $250; and
715          (ii) under Chapter 12, Sales and Use Tax Act, on the purchase described in Subsection
716     (1)(c)(i).
717          (2) A claimant, estate, or trust:
718          (a) shall retain the following to establish the amount of tax the claimant, estate, or trust
719     paid under Chapter 12, Sales and Use Tax Act, on the purchase described in Subsection
720     (1)(c)(i):
721          (i) a receipt;
722          (ii) an invoice; or
723          (iii) a document similar to a document described in Subsection (2)(a)(i) or (ii); and
724          (b) may not carry forward or carry back a tax credit under this section.
725          (3) (a) In accordance with any rules prescribed by the commission under Subsection
726     (3)(b)[,]:
727          (i) the commission shall[: (i)] make a refund to a claimant, estate, or trust that claims a
728     tax credit under this section if the amount of the tax credit exceeds the claimant's, estate's, or
729     trust's tax liability under this chapter; and
730          (ii) the Division of Finance shall transfer at least annually from the General Fund into
731     the Education Fund an amount equal to the aggregate amount of all tax [credit] credits claimed
732     under this section.
733          (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
734     commission may make rules providing procedures for making:
735          (i) a refund to a claimant, estate, or trust as required by Subsection (3)(a)(i); or
736          (ii) transfers from the General Fund into the Education Fund as required by Subsection
737     (3)(a)(ii).
738          Section 10. Section 59-13-202 is amended to read:
739          59-13-202. Refund of tax for agricultural uses on individual income and
740     corporate franchise and income tax returns -- Application for permit for refund --
741     Division of Finance to pay claims -- Rules permitted to enforce part -- Penalties.
742          (1) As used in this section:
743          (a) (i) Except at provided in Subsection (1)(a)(ii), "claimant" means a resident or
744     nonresident person.
745          (ii) "Claimant" does not include an estate or trust.
746          (b) "Estate" means a nonresident estate or a resident estate.
747          (c) "Refundable tax credit" or "tax credit" means a tax credit that a claimant, estate, or
748     trust may claim:
749          (i) as provided by statute; and
750          (ii) regardless of whether, for the taxable year for which the claimant, estate, or trust
751     claims the tax credit, the claimant, estate, or trust has a tax liability under:
752          (A) Chapter 7, Corporate Franchise and Income Taxes; or
753          (B) Chapter 10, Individual Income Tax Act.
754          (d) "Trust" means a nonresident trust or a resident trust.
755          (2) Any claimant, estate, or trust that purchases and uses any motor fuel within the state
756     for the purpose of operating or propelling stationary farm engines and self-propelled farm
757     machinery used for nonhighway agricultural uses, and that has paid the tax on the motor fuel as
758     provided by this part, is entitled to a refund of the tax subject to the conditions and limitations
759     provided under this part.
760          (3) (a) A claimant, estate, or trust desiring a nonhighway agricultural use refund under
761     this part shall claim the refund as a refundable tax credit on the tax return the claimant, estate,
762     or trust files under:
763          (i) Chapter 7, Corporate Franchise and Income Taxes; or
764          (ii) Chapter 10, Individual Income Tax Act.
765          (b) A claimant, estate, or trust not subject to filing a tax return described in Subsection
766     (3)(a) shall obtain a permit and file claims on a calendar year basis.
767          (c) Any claimant, estate, or trust claiming a refundable tax credit under this section is
768     required to furnish any or all of the information outlined in this section upon request of the
769     commission.
770          (d) A refundable tax credit under this section is allowed only on purchases on which
771     tax is paid during the taxable year covered by the tax return.
772          (4) In order to obtain a permit for a refund of motor fuel tax paid, an application shall
773     be filed containing:
774          (a) the name of the claimant, estate, or trust;
775          (b) the claimant's, estate's, or trust's address;
776          (c) location and number of acres owned and operated, location and number of acres
777     rented and operated, the latter of which shall be verified by a signed statement from the legal
778     owner;
779          (d) number of acres planted to each crop, type of soil, and whether irrigated or dry; and
780          (e) make, size, and type of fuel used[,] and power rating of each piece of equipment
781     using fuel. If the claimant, estate, or trust is an operator of self-propelled or tractor-pulled farm
782     machinery with which the claimant, estate, or trust works for hire doing custom jobs for other
783     farmers, the application shall include information the commission requires and shall all be
784     contained in, and be considered part of, the original application. The claimant, estate, or trust
785     shall also file with the application a certificate from the county assessor showing each piece of
786     equipment using fuel. This original application and all information contained in it constitutes a
787     permanent file with the commission in the name of the claimant, estate, or trust.
788          (5) [Any] A claimant, estate, or trust claiming the right to a refund of motor fuel tax
789     paid shall file a claim with the commission by April 15 of each year for the refund for the
790     previous calendar year. The claim shall state the name and address of the claimant, estate, or
791     trust, the number of gallons of motor fuel purchased for nonhighway agricultural uses, and the
792     amount paid for the motor fuel. The claimant, estate, or trust shall retain the original invoice to
793     support the claim. No more than one claim for a tax refund may be filed annually by each user
794     of motor fuel purchased for nonhighway agricultural uses.
795          (6) Upon commission approval of the claim for a refund, the Division of Finance shall
796     pay the amount found due to the claimant, estate, or trust. The total amount of claims for
797     refunds shall be paid from motor fuel taxes.
798          (7) The commission [may promulgate rules to enforce this part, and] may refuse to
799     accept as evidence of purchase or payment any instruments [which] that show alteration or
800     [which] that fail to indicate the quantity of the purchase, the price of the motor fuel, a statement
801     that [it] the motor fuel is purchased for purposes other than transportation, and the date of
802     purchase and delivery. If the commission is not satisfied with the evidence submitted in
803     connection with the claim, [it] the commission may reject the claim or require additional
804     evidence.
805          (8) [Any] A claimant, estate, or trust aggrieved by the decision of the commission with
806     respect to a refundable tax credit or refund may file a request for agency action, requesting a
807     hearing before the commission.
808          (9) [Any] A claimant, estate, or trust that makes any false claim, report, or statement,
809     as claimant, estate, trust, agent, or creditor, with intent to defraud or secure a refund to which
810     the claimant, estate, or trust is not entitled, is subject to the criminal penalties provided under
811     Section 59-1-401, and the commission shall initiate the filing of a complaint for alleged
812     violations of this part. In addition to these penalties, the claimant, estate, or trust may not
813     receive any refund as a claimant, estate, or trust or as a creditor of a claimant, estate, or trust for
814     refund for a period of five years.
815          [(10) Refunds to which a claimant, estate, or trust is entitled under this part shall be
816     paid from the Transportation Fund.]
817          (10) (a) In accordance with any rules prescribed by the commission under Subsection
818     (10)(b), the Division of Finance shall transfer at least annually from the Transportation Fund
819     into the Education Fund an amount equal to the amount of the refund claimed under this
820     section.
821          (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
822     commission may make rules providing procedures for:
823          (i) making a refund to a claimant, estate, or trust as required by Subsection (3)(a)(i);
824          (ii) making a transfer from the Transportation Fund into the Education Fund as
825     required by Subsection (10)(a); or
826          (iii) enforcing this part.
827          Section 11. Effective date.
828          This bill takes effect on July 1, 2016.