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Terms Used In Utah Code 59-13-202.5

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Commission: means the State Tax Commission. See Utah Code 59-13-102
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Diesel fuel: includes any combustible liquid, by whatever name the liquid may be known or sold, when the liquid is used in an internal combustion engine for the generation of power to operate a motor vehicle licensed to operate on the highway, except fuel that is subject to the tax imposed in Part 2, Motor Fuel, and Part 4, Aviation Fuel, of this chapter. See Utah Code 59-13-102
  • Distributor: means any person in this state who:
         (7)(a) imports or causes to be imported motor fuel for use, distribution, or sale, whether at retail or wholesale;
         (7)(b) produces, refines, manufactures, or compounds motor fuel in this state for use, distribution, or sale in this state;
         (7)(c) is engaged in the business of purchasing motor fuel for resale in wholesale quantities to retail dealers of motor fuel and who accounts for his own motor fuel tax liability; or
         (7)(d) for purposes of Part 4, Aviation Fuel, only, makes retail sales of aviation fuel to:
              (7)(d)(i) federally certificated air carriers; and
              (7)(d)(ii) other persons. See Utah Code 59-13-102
  • Dyed diesel fuel: means diesel fuel that is dyed in accordance with Utah Code 59-13-102
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • Motor fuel: means fuel that is commonly or commercially known or sold as gasoline or gasohol and is used for any purpose, but does not include aviation fuel. See Utah Code 59-13-102
  • Person: means :
         (24)(a) an individual;
         (24)(b) an association;
         (24)(c) an institution;
         (24)(d) a corporation;
         (24)(e) a company;
         (24)(f) a trust;
         (24)(g) a limited liability company;
         (24)(h) a partnership;
         (24)(i) a political subdivision;
         (24)(j) a government office, department, division, bureau, or other body of government; and
         (24)(k) any other organization or entity. See Utah Code 68-3-12.5
  • Special fuel: means any fuel regardless of name or character that:
              (20)(a)(i) is usable as fuel to operate or propel a motor vehicle upon the public highways of the state; and
              (20)(a)(ii) is not taxed under the category of aviation or motor fuel. See Utah Code 59-13-102
     (1)(a) A retailer, wholesaler, or licensed distributor, who without fault, sustains a loss or destruction of 8,000 or more gallons of motor fuel in a single incident due to fire, flood, storm, accident, or the commission of a crime and who has paid or is required to pay the tax on the motor fuel as provided by this part, is entitled to a refund or credit of the tax subject to the conditions and limitations provided under this section.
     (1)(b) The claimant shall file a claim for a refund or credit with the commission within 90 days of the incident.
     (1)(c) Any part of a loss or destruction eligible for indemnification under an insurance policy for the taxes paid or required on the loss or destruction of motor fuel is not eligible for a refund or credit under this section.
     (1)(d) Any claimant filing a claim for a refund or credit shall furnish any or all of the information outlined in this section upon request of the commission.
     (1)(e) The burden of proof of loss or destruction is on the claimant who shall provide evidence of loss or destruction to the satisfaction of the commission.
     (1)(f)

          (1)(f)(i) The claim shall include an affidavit containing the:

               (1)(f)(i)(A) name of claimant;
               (1)(f)(i)(B) claimant’s address;
               (1)(f)(i)(C) date, time, and location of the incident;
               (1)(f)(i)(D) cause of the incident;
               (1)(f)(i)(E) name of the investigating agencies at the scene;
               (1)(f)(i)(F) number of gallons actually lost from sale; and
               (1)(f)(i)(G) information on any insurance coverages related to the incident.
          (1)(f)(ii) The claimant shall support the claim by submitting the original invoices or copy of the original invoices.
          (1)(f)(iii) This original claim and all information contained in it constitutes a permanent file with the commission in the name of the claimant.
(2)

     (2)(a) A retailer, wholesaler, or licensed distributor who has paid the tax on motor fuel as provided by this part is entitled to a refund for taxes paid on that portion of an account that:

          (2)(a)(i) relates to 4,500 or more gallons of motor fuel purchased in a single transaction for which no payment has been received; and
          (2)(a)(ii) has been discharged in a bankruptcy proceeding.
     (2)(b) The claimant shall file a claim for refund with the commission within 90 days from the date of the discharge.
     (2)(c) Any claimant filing a claim for a refund shall furnish any or all of the information outlined in this section upon request of the commission.
     (2)(d) The burden of proof of discharge is on the claimant who shall provide evidence of discharge to the satisfaction of the commission.
     (2)(e) The claim shall include an affidavit containing the following:

          (2)(e)(i) the name of the claimant;
          (2)(e)(ii) the claimant’s address;
          (2)(e)(iii) the name of the debtor that received a discharge in bankruptcy; and
          (2)(e)(iv) the portion of the account that is subject to an order granting a discharge.
     (2)(f) The claimant shall support the claim by submitting:

          (2)(f)(i) the original invoices or a copy of the original invoices; and
          (2)(f)(ii) a certified copy of the notice of discharge.
     (2)(g) This original claim and all information contained in it constitutes a permanent file with the commission in the name of the claimant.
     (2)(h) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall promulgate rules for the allocation of the discharge under this Subsection (2) to maximize the claimant’s refund amount.
(3)

     (3)(a) Subject to the conditions and limitations of this section, a retailer, wholesaler, or licensed distributor is entitled to a refund or credit of motor fuel tax if:

          (3)(a)(i) dyed diesel fuel or special fuel is mixed with motor fuel; and
          (3)(a)(ii) the retailer, wholesaler, or licensed distributor:

               (3)(a)(ii)(A) returns the mixed motor fuel to the refinery for re-refining; and
               (3)(a)(ii)(B) has paid the tax on the motor fuel as provided by this part.
     (3)(b) The claimant shall file a claim for a refund or credit with the commission within 90 days of the date the motor fuel was returned to the refinery for re-refinement.
     (3)(c) Any claimant filing a claim for a refund or credit shall furnish any or all of the information outlined in this section upon request of the commission.
     (3)(d) The burden of proof that the motor fuel was returned to the refinery for re-refinement is on the claimant who shall provide evidence to the satisfaction of the commission that the motor fuel was returned to the refinery for re-refinement.
     (3)(e)

          (3)(e)(i) The claim shall include an affidavit containing the:

               (3)(e)(i)(A) name of claimant;
               (3)(e)(i)(B) claimant’s address;
               (3)(e)(i)(C) date, time, and location of the incident;
               (3)(e)(i)(D) nature of the incident; and
               (3)(e)(i)(E) number of gallons actually required to be re-refined.
          (3)(e)(ii) The claimant shall support the claim by submitting written verification from a refinery that:

               (3)(e)(ii)(A) the motor fuel mixed with the dyed diesel fuel or special fuel was returned to the refinery for re-refinement; and
               (3)(e)(ii)(B) motor fuel tax was paid on the returned motor fuel.
          (3)(e)(iii) The claim filed pursuant to Subsection (3)(b) and all information contained in it constitutes a permanent file with the commission in the name of the claimant.
(4)

     (4)(a) Upon commission approval of the claim for a refund, the commission shall pay the amount found due to the claimant.
     (4)(b) The total amount of claims for refunds shall be paid from the Transportation Fund.
(5)

     (5)(a) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may:

          (5)(a)(i) promulgate rules to enforce this part; and
          (5)(a)(ii) refuse to accept unsubstantiated evidence for the claim.
     (5)(b) If the commission is not satisfied with the evidence submitted in connection with the claim, it may:

          (5)(b)(i) reject the claim; or
          (5)(b)(ii) require additional evidence.
(6) Any person aggrieved by the decision of the commission with respect to a refund or credit may file a request for agency action, requesting a hearing before the commission.
(7)

     (7)(a) Any person who makes any false claim, report, or statement, either as claimant, agent, or creditor, with intent to defraud or secure a refund or credit to which the claimant is not entitled, is subject to the criminal penalties provided under Section 59-1-401, and the commission shall initiate the filing of a complaint for alleged violations of this part.
     (7)(b) In addition to the penalties under Subsection (7)(a), the person may not receive any refund or credit as a claimant or as a creditor of a claimant for refund or credit for a period of five years.
(8) Any refund or credit made under this section does not affect any deduction allowed under Section 59-13-207.

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