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S.B. 130
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FUEL TAX REFUNDS FOR LOSS OR
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DESTRUCTION
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2000 GENERAL SESSION
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STATE OF UTAH
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Sponsor: John L. Valentine
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AN ACT RELATING TO REVENUE AND TAXATION; PROVIDING FOR CERTAIN
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REFUNDS OR CREDITS FOR FUEL TAXES DUE TO LOSS OF FUEL BY CERTAIN
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DESTRUCTION; PROVING PROCEDURES AND LIMITATIONS; PROVIDING PENALTIES;
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AND PROVIDING AN EFFECTIVE DATE.
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This act affects sections of Utah Code Annotated 1953 as follows:
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ENACTS:
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59-13-202.5, Utah Code Annotated 1953
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59-13-322, Utah Code Annotated 1953
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Be it enacted by the Legislature of the state of Utah:
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Section 1.
Section
59-13-202.5
is enacted to read:
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59-13-202.5. Refunds of tax due to fire, flood, storm, or accident -- Filing claims and
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affidavits -- Commission approval -- Rulemaking -- Appeals -- Penalties.
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(1) A retailer, wholesaler, or licensed distributor, who without fault, sustains a loss or
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destruction of 8,000 or more gallons of motor fuel in a single incident due to fire, flood, storm,
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accident, or the commitment of a crime and who has paid or is required to pay the tax on the motor
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fuel as provided by this part, is entitled to a refund or credit of the tax subject to the conditions and
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limitations provided under this section.
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(2) (a) The claimant shall file a claim for a refund or credit with the commission within
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90 days of the incident.
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(b) Any part of a loss or destruction eligible for indemnification under an insurance policy
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for the taxes paid or required on the loss or destruction of motor fuel is not eligible for a refund
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or credit under this section.
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(c) Any claimant filing a claim for a refund or credit shall furnish any or all of the
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information outlined in this section upon request of the commission.
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(d) The burden of proof of loss or destruction is on the claimant who shall provide
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evidence of loss or destruction to the satisfaction of the commission.
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(3) (a) The claim shall include an affidavit containing the:
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(i) name of claimant;
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(ii) claimant's address;
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(iii) date, time, and location of the incident;
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(iv) cause of the incident;
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(v) name of the investigating agencies at the scene;
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(vi) number of gallons actually lost from sale; and
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(vii) information on any insurance coverages related to the incident.
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(b) The claimant shall support the claim by submitting the original invoices or copy of the
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original invoices.
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(c) This original claim and all information contained in it, constitutes a permanent file with
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the commission in the name of the claimant.
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(4) Upon commission approval of the claim for a refund, the Division of Finance shall pay
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the amount found due to the claimant. The total amount of claims for refunds shall be paid from
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the Transportation Fund.
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(5) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
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commission may promulgate rules to enforce this part, and may refuse to accept unsubstantiated
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evidence for the claim. If the commission is not satisfied with the evidence submitted in
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connection with the claim, it may reject the claim or require additional evidence.
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(6) Any person aggrieved by the decision of the commission with respect to a refund or
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credit may file a request for agency action, requesting a hearing before the commission.
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(7) Any person who makes any false claim, report, or statement, either as claimant, agent,
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or creditor, with intent to defraud or secure a refund or credit to which the claimant is not entitled,
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is subject to the criminal penalties provided under Section
59-1-401
, and the commission shall
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initiate the filing of a complaint for alleged violations of this part. In addition to these penalties,
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the person may not receive any refund or credit as a claimant or as a creditor of a claimant for
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refund or credit for a period of five years.
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(8) Any refund or credit made under this section does not affect any deduction allowed
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under Section
59-13-207
.
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Section 2.
Section
59-13-322
is enacted to read:
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59-13-322. Refunds of tax due to fire, flood, storm, or accident -- Filing claims and
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affidavits -- Commission approval -- Rulemaking -- Appeals -- Penalties.
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(1) A retailer, wholesaler, or licensed supplier, who without fault, sustains a loss or
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destruction of 8,000 or more gallons of diesel fuel in a single incident due to fire, flood, storm,
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accident, or the commitment of a crime and who has paid or is required to pay the tax on the
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special fuel as provided by this part, is entitled to a refund or credit of the tax subject to the
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conditions and limitations provided under this section.
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(2) (a) The claimant shall file a claim for a refund or credit with the commission within
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90 days of the incident.
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(b) Any part of a loss or destruction eligible for indemnification under an insurance policy
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for the taxes paid or required on the loss or destruction of special fuel is not eligible for a refund
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or credit under this section.
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(c) Any claimant filing a claim for a refund or credit shall furnish any or all of the
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information outlined in this section upon request of the commission.
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(d) The burden of proof of loss or destruction is on the claimant who shall provide
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evidence of loss or destruction to the satisfaction of the commission.
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(3) (a) The claim shall include an affidavit containing the:
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(i) name of claimant;
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(ii) claimant's address;
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(iii) date, time, and location of the incident;
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(iv) cause of the incident;
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(v) name of the investigating agencies at the scene;
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(vi) number of gallons actually lost from sale; and
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(vii) information on any insurance coverages related to the incident.
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(b) The claimant shall support the claim by submitting the original invoices or copy of the
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original invoices.
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(c) This original claim and all information contained in it, constitutes a permanent file with
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the commission in the name of the claimant.
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(4) Upon commission approval of the claim for a refund, the Division of Finance shall pay
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the amount found due to the claimant. The total amount of claims for refunds shall be paid from
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the Transportation Fund.
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(5) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
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commission may promulgate rules to enforce this part, and may refuse to accept unsubstantiated
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evidence for the claim. If the commission is not satisfied with the evidence submitted in
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connection with the claim, it may reject the claim or require additional evidence.
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(6) Any person aggrieved by the decision of the commission with respect to a refund or
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credit may file a request for agency action, requesting a hearing before the commission.
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(7) Any person who makes any false claim, report, or statement, either as claimant, agent,
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or creditor, with intent to defraud or secure a refund or credit to which the claimant is not entitled,
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is subject to the criminal penalties provided under Section
59-1-401
, and the commission shall
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initiate the filing of a complaint for alleged violations of this part. In addition to these penalties,
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the person may not receive any refund or credit as a claimant or as a creditor of a claimant for
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refund or credit for a period of five years.
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Section 3. Effective date.
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This act takes effect on July 1, 2000.
Legislative Review Note
as of 1-13-00 2:28 PM
A limited legal review of this legislation raises no obvious constitutional or statutory concerns.