59-13-322 - Refunds of tax due to fire, flood, storm, accident, crime, discharge in bankruptcy, or mixing of fuels -- Filing claims and affidavits -- Commission approval -- Rulemaking -- Appeals -- Pe
59-13-322. Refunds of tax due to fire, flood, storm, accident, crime, discharge inbankruptcy, or mixing of fuels -- Filing claims and affidavits -- Commission approval --Rulemaking -- Appeals -- Penalties.
(1) (a) A retailer, wholesaler, licensed distributor, or licensed supplier, who without fault,sustains a loss or destruction of 7,000 or more gallons of diesel fuel in a single incident due tofire, flood, storm, accident, or the commission of a crime and who has paid or is required to paythe tax on the special fuel as provided by this part, is entitled to a refund or credit of the taxsubject to the conditions and limitations provided under this section.
(b) The claimant shall file a claim for a refund or credit with the commission within 90days of the incident.
(c) Any part of a loss or destruction eligible for indemnification under an insurancepolicy for the taxes paid or required on the loss or destruction of special fuel is not eligible for arefund or credit under this section.
(d) Any claimant filing a claim for a refund or credit shall furnish any or all of theinformation outlined in this section upon request of the commission.
(e) The burden of proof of loss or destruction is on the claimant who shall provideevidence of loss or destruction to the satisfaction of the commission.
(f) (i) The claim shall include an affidavit containing the:
(A) name of claimant;
(B) claimant's address;
(C) date, time, and location of the incident;
(D) cause of the incident;
(E) name of the investigating agencies at the scene;
(F) number of gallons actually lost from sale; and
(G) information on any insurance coverages related to the incident.
(ii) The claimant shall support the claim by submitting the original invoices or copy ofthe original invoices.
(iii) This original claim and all information contained in it constitutes a permanent filewith the commission in the name of the claimant.
(2) (a) A retailer, wholesaler, licensed distributor, or licensed supplier who has paid thetax on special fuel as provided by this part is entitled to a refund for taxes paid on that portion ofan account that:
(i) relates to 4,500 or more gallons of special fuel purchased in a single transaction forwhich no payment has been received; and
(ii) has been discharged in a bankruptcy proceeding.
(b) The claimant shall file a claim for refund with the commission within 90 days fromthe date of the discharge.
(c) Any claimant filing a claim for a refund shall furnish any or all of the informationoutlined in this section upon request of the commission.
(d) The burden of proof of discharge is on the claimant who shall provide evidence ofdischarge to the satisfaction of the commission.
(e) The claim shall include an affidavit containing the following:
(i) the name of the claimant;
(ii) the claimant's address;
(iii) the name of the debtor that received a discharge in bankruptcy; and
(iv) the portion of the account that is subject to an order granting a discharge.
(f) The claimant shall support the claim by submitting:
(i) the original invoices or a copy of the original invoices; and
(ii) a certified copy of the notice of discharge.
(g) This original claim and all information contained in it constitutes a permanent filewith the commission in the name of the claimant.
(h) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, thecommission shall promulgate rules for the allocation of the discharge under this Subsection (2) tomaximize the claimant's refund amount.
(3) (a) Subject to the conditions and limitations of this section, a retailer, wholesaler,licensed distributor, or licensed supplier is entitled to a refund or credit of special fuel tax if:
(i) dyed diesel fuel or special fuel is mixed with special fuel; and
(ii) the retailer, wholesaler, licensed distributor, or licensed supplier:
(A) returns the mixed special fuel to the refinery for re-refining; and
(B) has paid the tax on the special fuel as provided by this part.
(b) The claimant shall file a claim for a refund or credit with the commission within 90days of the date the special fuel was returned to the refinery for re-refinement.
(c) Any claimant filing a claim for a refund or credit shall furnish any or all of theinformation outlined in this section upon request of the commission.
(d) The burden of proof that the special fuel was returned to the refinery forre-refinement is on the claimant who shall provide evidence to the satisfaction of the commissionthat the special fuel was returned to the refinery for re-refinement.
(e) (i) The claim shall include an affidavit containing the:
(A) name of claimant;
(B) claimant's address;
(C) date, time, and location of the incident;
(D) nature of the incident; and
(E) number of gallons of special fuel actually required to be re-refined.
(ii) The claimant shall support the claim by submitting written verification from arefinery that:
(A) the special fuel mixed with the dyed diesel fuel or special fuel was returned to therefinery for re-refinement; and
(B) special fuel tax was paid on the returned special fuel.
(iii) The claim filed pursuant to Subsection (3)(b) and all information contained in itconstitutes a permanent file with the commission in the name of the claimant.
(4) (a) Upon commission approval of the claim for a refund, the commission shall paythe amount found due to the claimant.
(b) The total amount of claims for refunds shall be paid from the Transportation Fund.
(5) (a) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,the commission may:
(i) promulgate rules to enforce this part; and
(ii) refuse to accept unsubstantiated evidence for the claim.
(b) If the commission is not satisfied with the evidence submitted in connection with theclaim, it may:
(i) reject the claim; or
(ii) require additional evidence.
(6) Any person aggrieved by the decision of the commission with respect to a refund orcredit may file a request for agency action, requesting a hearing before the commission.
(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 notentitled, is subject to the criminal penalties provided under Section 59-1-401, and thecommission shall initiate the filing of a complaint for alleged violations of this part.
(b) In addition to the penalties under Subsection (7)(a), the person may not receive anyrefund or credit as a claimant or as a creditor of a claimant for refund or credit for a period of fiveyears.
Amended by Chapter 134, 2008 General Session
Amended by Chapter 382, 2008 General Session