2003 Legislation and Tax Law Changes – Fuel Taxes

SB 4 Clean Special Fuel Tax Certification Exemption

Utah Code §§59-13-301, 59-13-303, 59-13-304, 59-13-305, 59-13-314, 59-13-320 (click here to view Title 59, Chapter 13)

Effective Date May 5, 2003

This bill provides that government vehicles powered by a clean special fuel are not required to purchase a clean special fuel tax certificate.

SB 85 Underground Storage Tank Amendment

Utah Code §19-6-410.5

Effective Date July 1, 2003

This bill increases the environmental assurance fee of ¼ cent per gallon on the first sale or use of petroleum product to ½ cent per gallon. It provides for a reduction of the fee to ¼ cent per gallon when the cash balance in the Petroleum Storage Tank Trust Fund exceeds $20,000,000 on June 30 of any year.

SB 188 Fuel Tax Credit

Utah Code §§59-13-202.5, 59-13-322

Effective Date July 1, 2003

This bill provides a motor fuel or special fuel retailer, wholesaler or licensed distributor a tax refund for the portion of an account involving the sale of 4,500 or more gallons of fuel that has been discharged in a bankruptcy proceeding. It provides that the claimant has the burden of proof of establishing a refund claim and provides the evidence that is necessary to receive a refund. It gives the Tax Commission rulemaking authority to make rules for allocation of the refund to maximize the claimant's refund amount.

SB 216 Motor Carrier Fee Amendments

Utah Code §§41-1a-301, 59-13-301 & 303

Effective Date July 1, 2003

This act increases fees for commercial vehicle temporary registration permits and special fuel user trip permits. The temporary registration permit fees that are paid by motor carriers will increase by $5 for a single unit and $10 for multiple units. This act establishes the fee for a special fuel user trip permit at $25, which was previously set at $20 by the State Tax Commission.

Commercial vehicles meeting the registration requirements of another jurisdiction may, as an alternative to full or apportioned registration, secure a temporary registration permit for a period not to exceed 96 hours or until they leave the state, whichever is less for a fee of $25 for a single unit, and $50 for multiple units.

This act also provides dedicated credits to the Tax Commission for electronic credentialing of motor carriers for compliance with vehicle registration and special fuel tax provisions.