Fuel Tax: Utah State Tax Commission

Utah State Tax Commission
Fuel Tax
Utah State Tax Commission 210 North 1950 West Salt Lake City, Utah 84134 (801) 297-2200 1-800-662-4335
Fuel Tax
Statement of Confidentiality
The information and material contained in this manual is confidential and may not be copied, reproduced, or divulged in any form or manner to any persons, organizations, or agencies without proper authorization from Tax Commission officials. This manual is the property of the Utah State Tax Commission and is intended for the sole use of its authorized employees. Upon departure of employment with the Tax Commission, employees are required to return this manual to the Administrative Training Coordinator.
Utah State Tax Commission 1950 West 210 North Salt Lake City, Utah 84134 (801) 297-2200
August 2002
Table of Contents
1 Introduction
Historic Background............................................................................................................ 1 - 1 Motor Fuel, Aviation Fuel, and Special Fuel Taxes ........................................................ 1 - 1 Fuel Tax Rate/Distribution1 - 3 Motor Fuel and Special Fuel ........................................................................................ 1 - 3 Aviation Fuel ........... 1 - 4 Definitions ........................................................................................................................... 1 - 4
2 Tax Basis-Liable for Tax

Tax Basis-Motor Fuel and Aviation Fuel............................................................................... 2 - 1 Special Fuel ........................................................................................................................ 2 - 1 Licensing Requirements ....................................................................................................... 2 - 2
3 Exemptions
Agricultural Users ........... 3 - 1 Government ........................................................................................................................ 3 - 1 Gascard ....................................................................................................................... 3 - 1 Exempt Products ................................................................................................................. 3 - 2 Exporters ....................... 3 - 2 Clean Special Fuel Certificate .............................................................................................. 3 - 3 Other .................................................................................................................................. 3 - 4
4 Reporting and Remittance of Tax

Reporting Method TC-106.................................................................................................. 4 - 1 2% Allowance for Evaporation & Handling .......................................................................... 4 - 1 Motor Fuel Return TC-109 ................................................................................................. 4 - 2 Schedule TC-110A (Imports) ....................................................................................... 4 - 3 Schedule TC-110B (Tax Paid Purchases) ..................................................................... 4 - 3 Schedule TC-110E (Exempt Purchases) ....................................................................... 4 - 4 Schedule TC-110D 1&2 (Exports)............................................................................... 4 - 4 Schedule TC-110F (Exempt Sales) .............................................................................. 4 - 4 Schedule TC-110G (Government) ................................................................................ 4 - 4 Schedule TC-110I (Blend Purchases) ........................................................................... 4 - 4 Schedule TC-111 (Transporters Report of Imported Motor Fuels) ............................... 4 - 4 Schedule TC-112 (Proof of Exportation For Motor Fuel) ............................................. 4 - 4 Aviation Fuel Return TC-109A ............................................................................................ 4 - 5 Schedule TC-110J (Jet Fuel Conversions to Non-Aviation Fuels Use) ........................... 4 - 6 Schedule TC-110K (Taxable Sales) ............................................................................. 4 - 6 Special Fuel Supplier Return TC-364 .................................................................................. 4 - 7 TC-364A (Special Fuel Supplier Schedule of Receipts) ................................................ 4 - 9 TC-364B (Special Fuel Supplier Schedule of Disbursements) ....................................... 4 - 9 TC-334 (Carriers Monthly Report of Special Fuel)...................................................... 4 - 9
ii
5 System
System Capabilities ............................................................................................................. 5 - 1 Movement Within the System............................................................................................... 5 - 2 Screens ............................................................................................................................... 5 - 3 (01 Screen) Taxpayer Summary ................................................................................... 5 - 3 (10 Screen) Account Summary ..................................................................................... 5 - 4 (20 Screen) Period Summary ....................................................................................... 5 - 4 (11 Screen) Account Detail........................................................................................... 5 - 4 (12 Screen) Location Summary .................................................................................... 5 - 5 (13 Screen) Location Detail.......................................................................................... 5 - 5 (15 Screen) Comments ................................................................................................ 5 - 5 (16 Screen) Warrant Detail........................................................................................... 5 - 5
6 The Collection Process

Penalties and Interest ........................................................................................................... 6 - 1 Notices ............................................................................................................................... 6 - 2 Notice and Demand or Failure to File Letter ................................................................. 6 - 2 Notice of Warrant and Demand for Payment................................................................. 6 - 2 Notice of Lien .............................................................................................................. 6 - 2 Estimated Billings............ 6 - 3
7 The Audit Process

Record Keeping Requirements ............................................................................................ 7 - 1 Motor and Aviation Fuel ............................................................................................... 7 - 1 Special Fuel Supplier7 - 1
8 Environmental Assurance Fee

Historical Background ................................................................................................................ .... 8 - 1 Exemptions ................................................................................................................................ 8-3
9 Recent Developments
1997 Legislative Changes 8 - 1 HB 117 Underground Storage Tank Funding ................................................................ 8 - 1 SB 252 Collection of Fuel Tax...................................................................................... 8 - 1 SB 253 Sales Tax Reduction, Fuel Taxes, and Repeal of Environmental Surcharge ........ 8 - 2
10 Commonly Asked Questions

Commonly Asked Questions / Answers................................................................................ 9 - 1
11 Index & Forms

Index ................................................................................................................................ 11 - 1 Forms ............................................................................................................................... 11 - 3 iii
Fuel Tax
Introduction
Introduction
Historic Background
Motor Fuel, Aviation Fuel, and Special Fuel Taxes
REFERENCES
Motor Fuel Tax Aviation Fuel Tax Special Fuel Tax Utah Code 59-13-101; 59-13-201 through 212. Utah Code 59-13-102; 59-13-401. Utah Code 59-13-101; 59-13-301 through 322.
Notes
March 8, 1923
A tax of 2.5 cents per gallon was enacted on all motor vehicle fuels sold in the state except such fuel brought into the state and sold in original packages as purely interstate commerce sales. A 3.5 cent per gallon tax levy on the sale of motor vehicle fuel regardless of use or purpose. Tax rate increased to 4 cents per gallon and tax base expanded to include municipalities, counties, school districts, and every other arm or branch of state government. Exempted sales to the United States Government and its agencies when purchased in quantities of 1,250 gallons or more. Imposed excise tax of four cents per gallon upon all gasoline sold at airports exclusively for airplane use. Tax base adjusted to exclude motor fuels sold or used in this state that have been manufactured by low-temperature carbonization or distillation of coals, oil shales, or hydrocarbons within the state. Exempted the divisions and agencies of the United States Government. Lowered the minimum refund claim to $10.00. Reduced the exemptions to the U.S. Government and agencies to purchases of 1,000 gallons. 1-1
April 1, 1925 May 12, 1931
February 17, 1947
July 1, 1951
May 14, 1955
May 14, 1963
June 1, 1967
Revised August 19, 2002
Fuel Tax
June 1, 1967 Appropriated from the motor fuel tax fund to the State Tax Commission $50,000 in addition to any other appropriation provided to administer the Motor Fuel Tax Act for the first biennium.
Introduction
Notes
September 1, 1967 Changed farmer gas tax refunds to calendar year filing. July 1, 1977 July 1, 1979 July 1, 1980 July 1, 1981 Changed gas tax refunds to a claim on the income or corporate franchise tax returns. Reduced government quantity exemption from 1000 to 750 gallons. Provided preferential tax treatment (5 cents less per gallon) on qualifying gasohol. Gasohol treatment extended to gasoline blended with 10% methanol-based synthetic fuel.
September 1, 1983 Provides for a reduced rate of tax on motor fuel containing alcohol as defined in the act. The reduction results in a tax of five cents per gallon less than the eleven cent rate. The reduced rate does not take effect, however, until and unless there is a commercial alcohol manufacturing plant in Utah with an annual production of at least one million gallons of alcohol. June 30, 1984 July 1, 1984 Reduced rate on gasohol expired. Forty cents per gallon incentive for production of at least one million gallons per year to producers on ethanol produced in Utah and sold directly to blenders of gasohol for blending into gasohol for sale, use or distribution in Utah. Thirty cents per gallon gasohol incentive when federal tax differential increased by 1 cent per gallon. Motor fuel tax increased by 5 cents per gallon, bringing the total tax to 19 cents per gallon. All of the states increase from the 1987 tax increase is to be used for the reconstruction and repair of highways, roads and streets.
January 1, 1985
April 1, 1987
The General Session of the 1987 Utah State Legislature increased the Revised August 19, 2002 1-2
Fuel Tax
tax on diesel fuel, propane and other special fuels, from 14 cents to 19 cents per gallon effective April 1, 1987. The General Session of the 1997 Utah State Legislature increased the tax on Motor Fuel and Special Fuel by one-half cent effective May 1, 1997, and increased by another 5 cents effective July, 1997.
Introduction
Notes
Fuel Tax Rate/Distribution

Motor Fuel and Special Fuel
Currently a tax is imposed at the rate of 24 cents per gallon upon all motor fuel and special fuel that is sold, used, or received for sale or use in this state. All revenue received is deposited in the Transportation Fund. 1. The revenue received from the five cent per gallon increase effective April 1, 1987, is used for the repair of highways, roads, and streets. An appropriation from the Transportation Fund is made to the commission to cover expenses incurred in the administration and enforcement of this part and the collection of the motor fuel tax.
2.
Motor fuel tax revenue received from the sale or use of motor fuel used in motorboats registered under the provisions of the State Boating Act, is deposited in a restricted revenue account in the General Fund of the state. The funds from this account are used for the construction, improvement, operation, and maintenance of state-owned boating facilities and for the payment of the costs and expenses of the Division of Parks and Recreation in administering and enforcing the State Boating Act.
Aviation Fuel
Aviation Fuel purchased for use by a non-federally certificated air carrier is subject to the following tax rates: (1) (2) (3) six cents per gallon for purchases occurring on or after July 1, 1999; Eight cents per gallon for purchases occurring on or after July 1, 2000; nine cents per gallon for purchases occurring on or after July 1, 2001; 1-3
Fuel Tax
Aviation Fuel purchased for use by a federally certificated air carrier is subject to a tax of four cents per gallon. All revenue received is depositied into the Transportation Fund. An appropriation from the Transportation Fund shall be made to the commission to cover expenses incurred in the administration and enforcement of this part and the collection of the aviation fuel tax. An amount equal to the total amount received from the sale or use of aviation fuel is placed in the Transportation Funds Restricted Revenue Account for aeronautical operations of the Department of Transportation for: 1. 2. 3. the construction, improvement, operation, and maintenance of publicly-used airports in this state; the promotion of aeronautics in this state; and the payment of the cost and expenses of the Department of Transportation in administering the part or other law conferring upon it the duty of regulating and supervising aeronautics in this state.
Introduction
Notes
The tax imposed on each gallon of aviation fuel shall be allocated to the airport where the aviation fuel was sold and to aeronautical operations of the Department of Transportation as follows:
Total Tax Allocated (a) Tax on each gallon of Aviation Fuel Purchased For Use by a Federally Certificated air Carrier Other than at the Salt Lake International Airport (b) Tax, less a refund or credit claimed on each gallon of aviation Fuel purchased for use by a Certificated Air Carrier at the Salt Lake International Airport (c) Tax on each gallon of Aviation Fuel purchased for use be a person other than a Federally Certificated Air Carrier at the Salt Lake International Airport Beginning July 1, 1999 Beginning July 1, 2000 Beginning July 1, 2001 (d) Tax on each gallon of Aviation Fuel purchased for use by a person other than a Federally Certificated Air Carrier other than at the Salt Lake International Airport Beginning July 1, 1999 Beginning July 1, 2000 Beginning July 1, 2001 $0.04 Allocation to Airport $0.03 Allocation to Aeronautical Operations $0.01
$0.03
$0.02
$0.01
$0.06 $0.08 $0.09
$0.02 $0.01 $0.00
$0.04 $0.07 $0.09
0.06 0.08 0.09
0.03 0.03 0.03
0.03 0.05 0.06
1-4
Fuel Tax
All amounts collected on fuel sold at airports owned and operated by cities of the first class is paid to the city treasurer on the first day of each month. The amount allocated to the airport may be used at the discretion of the governing authority of the city.
Introduction
Notes
Definitions
Aviation fuel means fuel that is sold at airports and used exclusively for the operation of aircraft. Carrier means every individual, firm, partnership, group, or corporation importing or transporting motor fuels into the state of Utah by means of conveyance. whether gratuitously, for hire, or otherwise. It includes both common and private carriers, as those terms are commonly used. Clean Fuel means propane, compressed natural gas, electricity or any motor or special fuel that meets the clean fuel vehicle standards in the federal clean Air Act Amendment of 1990, Title II. Diesel Fuel means any liquid that is commonly or commercially known, offered for sale, or used as a fuel in diesel engines. 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 motor fuel or Aviation fuel. Distributor means any person in this state who: 1. 2. 3. imports or causes to be imported motor fuel for use, distribution, or sale, whether at retail or wholesale; produces, refines, manufactures, or compounds motor fuel in this state for use, distribution, or sales in this state; or is engaged in the business iof purchasing motor fuel for resale in wholesale quantities to retail dealers of motor fuel and who account for his own motor fuel liability. for purpose of Part 4, Aviation Fuel, only, makes retail sales of aviation fuel to: (i) (ii) federally certified air carriers; and other persons.
4.
Federally Certificated Air Carrier means any person in this state who:Federally Certificated air carrier means a person who holds a Revised August 19, 2002 1-5
Fuel Tax
certificate issued by the Federal Aviation Administration authorizing the person to conduct an all-cargo operation or scheduled operation, as defined in 14 C.F.R Sec, 119.3. Dyed Diesel Fuel means diesel fuel that is dyed in accordance with 26 U.S.C. Sec. 4082 or United States Environmental Protection Agency or Internal Revenue Service regulations and that is considered destined for nontaxable off-highway use. Exchange Agreement means an agreement between licensed suppliers where one is a position holder in a terminal who agrees to deliver taxable special fuel to the other supplier or the other suppliers customer at the loading rack of the terminal where the delivering supplier holds an inventory position. Fuels means any gas, liquid, solid, mixture, or other energy source which is generally used in an engine or motor for the generation of power including aviation fuel, clean fuel, diesel fuel, motor fuel, and special fuel. 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. Motor Fuels Received means: 1. motor fuels that have been loaded at the refinery or other place into tank cars, placed in any tank at the refinery from which any withdrawals are made directly into tank trucks, tank wagons, or other types of transportation equipment, containers, or facilities other than tank cars, or placed in any tank at the refinery from which any sales, uses, or deliveries not involving transportation are made directly; or motor fuels that have been imported by any person into the state from any other state or territory by tank car, tank truck, pipeline, or any other conveyance at the time when, and the place where, the interstate transportation of the motor fuel is completed within the state by the person who at the time of the delivery is the owner of the motor fuel.
Introduction
Notes
2.
Rack means a deck, platform, or open bay which consists of a series of metered pipes and hoses for the delivery or removal of diesel fuel from a refinery or terminal into a motor vehicle, rail car, or vessel. Removal means the physical transfer of diesel fuel from a production, manufacturing, terminal, or refinery facility and includes use of Revised August 19, 2002 1-6
Fuel Tax
diesel fuel. Removal does not include: 1. 2. loss by evaporation or destruction; or transfers between refineries, racks, or terminals.
Introduction
Notes
Special fuel means any fuel regardless of name or character that: 1. 2. is usable as fuel to operate or propel a motor vehicle upon the public highways of the state; and is not taxed under the category of aviation or motor fuel. Special fuel includes those fuels that are not conveniently measurable on a gallonage basis. Special fuel includes diesel fuel.
3.
Supplier means a person who: 1. imports or acquires immediately upon importation into this state diesel fuel from within or without a state, territory, or possession of the United States or the District of Columbia; produces, manufactures, refines, or blends diesel fuel in this state; otherwise acquires for distribution or sale in this state, diesel fuel with respect to which there has been no previous taxable sale or use; or is in a two party exchange where the receiving party is deemed to be the supplier.
2. 3.
4.
Terminal means a facility for the storage of diesel fuel which is supplied by a motor vehicle, pipeline, or vessel and from which diesel fuel is removed for distribution at a rack. Two party exchange means a transaction in which special fuel is transferred between Licensed suppliers pursuant to an exchange agreement. Undyed diesel fuel means diesel fuel that is not subject to the dyeing requirements in accordance with 26 U.S.C. Sec. 4082 or United States Environmental Protection Agency or Internal Revenue Service regulations.
1-7
Fuel Tax
Tax Basis - Liable for Tax
Tax Basis-Liable for Tax

Tax Basis-Motor Fuel and Aviation Fuel
1. Distributors license who receive motor and aviation fuel are liable for the tax, and shall report the receipt of the motor fuel to the commission and pay the tax as prescribed. Distributors shall compute the tax on the total taxable amount of motor fuel produced, purchases, received, imported or refined in this state, and all distributors shipping motor fuels into this state shall compute the tax on the total taxable amount of motor fuels received for sale or use in this state. All motor fuel distributed by any distributor to the distributors branches, within this state is considered to be sold at the time of this distribution and is subject to this part as if actually sold. Distributors licensed under this part may sell motor fuel to other licensed distributors without the payment or collection of the tax, if the purchasing distributors furnished the seller with an assumption of liability statement indicating the purchasing distributor is a licensed and bonded Utah motor fuel distributor and will assume the Utah motor fuel tax responsibility on all motor fuel purchased from the seller. If motor fuels have been purchased outside of this state and brought into this state in original packages from a distributor for the use of the consumer, then the tax shall be imposed when the motor fuel is received.
Notes
2.
3.
4.
5.
Special Fuel
A Tax is imposed at the rate of 24 1/2 cents per gallon on the 1. 2. 3. removal of undyed diesel fuel from any refinery; removal of undyed diesel fuel from any terminal; entry into the state of any undyed diesel fuel for consumption, use, sale or warehousing;
2-1
Fuel Tax
4.

Notes
5. 6.
sale of undyed diesel fuel to any person who is not registered as a supplier under this part unless the tax has been collected under this section; any untaxed special fuel blended with undyed diesel fuel; or use of untaxed special fuel, other than a clean special fuel.
The tax imposed under this section shall only be imposed once upon any special fuel.
Licensing Requirements
Each distributor (see definition of distributor) of motor fuel or aviation fuel, or a supplier (see definition of supplier) of special fuel taxable under this part shall first obtain a license from the commission. The license is valid until a different distributor, refiner, blender, importer, or supplier takes possession of the distributorship, unless the commission has reasonable cause to terminate the license at an earlier date. To apply of a Motor Fuel, Special Fuel, or Aviation Fuel License a TC-107 (Fuel License Application) must be filled out, a fee paid, and a bond submitted. 1. 2. Fees: The fee for a license is $30 dollars. Bond: Bond (TC-673 Surety Bond For Fuel Taxes)
A motor fuel distributor or special fuel supplier may not be granted a license until the commission is furnished with a bond in an amount two time the estimated monthly tax not to exceed $100,000, but no less than $35,000. The bond shall be executed by the applicant as principal, with a corporate surety, and shall be payable to the commission conditioned upon the faithful performance of all the requirements of this part, including the payment of all taxes, penalties, interest and other obligations of the applicant arising under this part and under Section 59-1-401.
Licensing Requirements
Aviation Fuel Distributors are not required to furnish a bond if the distributor (1) has an average tax liability of $500 or less per month; and (2) qualifies as a distributor under the provision that the person makes retail sales of aviation fuel to both federally certificated air carriers and other persons. Otherwise, the bond requirement is the Revised August 19, 2002 2-2
Fuel Tax

Notes
same as the requirement for motor fuel (2 times the monthly estimated tax with a minimum of $35,000 and a maximum of 100,000) In lieu of the bond the applicant may deposit with the commission, either a like amount of lawful money of the United States or bonds or other obligations satisfactory to the commission and which shall, at all time, be of an actual marker value not less than the amount fixed by the commission. Any license obtained by depositing bonds or other obligations shall automatically be revoked upon the failure of the holder, within 15 days after written notice from the commission, to deposit the additional bonds or other securities sufficient to offset any diminution of the actual market value of the deposited bonds or other obligations.
2-3
Fuel Tax
Exemptions
Exemptions
Agricultural Users
Any person who purchases and uses motor fuel or special fuel within the state for the purpose of operating or propelling stationary farm engines and self-propelled farm machinery used for nonhighway agricultural uses, and who has paid the tax on the motor fuel or special fuel as provided by this part, is entitled to a refund of the tax subject to the conditions and limitations provided under this part. Every person desiring a nonhighway agricultural use refund under this part shall claim the refundable credit on the state income tax return or corporate franchise tax return. See Administrative Rule R865-13G-8.
Notes
Government
The United States government or any of its instrumentalities, this state, or a political subdivision of this state that has purchased motor fuel or special fuel from a licensed distributor or from a retail dealer of motor fuel or special fuel and has paid the tax on the motor fuel or special fuel is entitled to a refund of the tax and my file with the commission for an annual or quarterly refund on TC-114M, Application for Government Motor Fuel Tax Refund or TC -114S, Application for Government Special Fuel Tax Refund; or buy the motor fuel tax exempt, where the sale and delivery is made in quantities of 750 gallons or more. Purchases of motor fuel by a government agency from an automated metering system activated by a card or key qualify for exemption if the purchases are billed in quantities of 750 gallons or more and the time period over which the purchases were made is stated on the invoice. The government agency must have control of, rights to, and be the only agency billed for all fuel metered on each card or key assigned to it in order for the arrangement to be tax exempt.
3-1
Fuel Tax
Exemptions
Exempt Products
No tax is imposed upon motor fuel or components of motor fuel that is sold and used in this state and distilled from coal, oil shale, rock asphalt, bituminous sand, or solid hydrocarbons located in this state. If any exempt product is blended into gasoline refined from oil or into gasohol produced by blending gasoline and alcohol, the resulting product will be exempt only to the extent of the exempt hydrocarbon fuel included in the final blended product. See Administrative Rule R865-13G-9. Solid Hydrocarbon Motor Fuel Exemptions Pursuant to Utah Code Ann. Section 59-13-201.
Notes
Exporters
No tax is imposed on motor fuel that is exported from this state if proof of actual exportation on forms prescribed by the commission is made within 180 days after exportation. 1. Sales and deliveries of motor fuel, by a Utah licensed distributor are exempt, provided one of the following requirements is met: a. delivery is made to a point outside this state by a common or contract carrier to a Utah licensed distributor; delivery is made to a point outside this state in a vehicle owned and operated by a Utah licensed distributor; delivery is made at a point in or outside this state to a distributor or importer licensed in another state for use or sale in that state; or delivery is made, in a drum or similar container, at a point in the state of Utah to a person for use in another state.
b.
c.
d.
2.
If sold to a licensed distributor, records shall show the date exported, the consignee or purchaser, and the destination of the motor fuel. If the exporter is not a licensed distributor, credit must be claimed through a licensed distributor and the following requirements must be met: 3-2
3.
Fuel Tax
a. the exporter must furnish a licensed distributor with a completed Form TC-112 Proof of Exportation Motor Fuel, showing the date, the purchaser or consignee, and the destination of the motor fuel; the licensed distributor shall make note of the date this information is furnished and make claim for credit due on the motor fuel return for the same period in which the Form TC-112 was received; claims for credit or refund must be made within 180 days from date of export, whether the claim is made through a licensed distributor or directly to the Tax Commission; all persons authorized to do so must file a claim directly with the Tax Commission.
Exemptions
Notes
b.
c.
Exporters of special fuel that paid the special fuel tax may file for a refund of the special fuel tax paid. The refund request must be made within 180 days from the date of the export by using Tax Commission form TC-943, Refund for Exports of Tax Paid Diesel. See Tax Commission Rule R865-13G-3. Export Sales Pursuant to Utah Code Ann. Section 59-13-201.
Clean Special Fuel Certificate

Clean Special Fuel Certificates are provided to encourage the use of clean fuels to reduce air pollution. The exemption certificate is for vehicles powered by clean special fuels (such as propane, electricity, and compressed natural gas). The cost of the clean special fuel certificate is $82 dollars for vehicles with two axles and a registered gross laden weight of 26,000 pounds or less and $126 dollars for vehicles with three axles or with a registered gross laden weight over 26,000 pounds. Recreational vehicles, regardless of the number of axles or gross laden weight will be $82 dollars.
Ute Tribe
The Ute Tribe may receive a refunc from the state for motor fuel tax paid to a distributor in accordance with Section 59-13-204 if: (1) (2) (3) the motor fuel is purchased from a licensed distributor; the Ute tribe pays the distributor the motor fuel tax; the motor fuel is purchased for use by the Ute Tribe; or a 3-3
Fuel Tax
Ute tribal member from a retail station wholly owned by the Ute Tribe and located on Ute Trust Land; and the governor and the Ute tribe execute and maintain an agreement.
Exemptions
Notes
(4)
The Ute Tribe may receive a refund from the state for special fuel tax paid in accordance with Section 59-13-301 if: (1) the amounts paid by the Ute Tribe when it purchases the special fuel includes the amount paid in taxes on the special fuel; the special fuel is purchased for use by the Ute Tribe; or a Ute tribal member form a retail station that is wholly owned by the Ute Trube and located on Ute Trust Land; and the governor and the Ute tribe execute and maintain an agreement.
(2)
(3)
The Commission and the Ute tribe shall enter into an agreement to provide an allocation formula or procedure to be used to determine the amount of motor fuel, and special fuel sold by the Ute Tribe to a Ute Tribal member. The Ute tribe may file with the commission not more than on a monthly basis on TC-124M, Application for Ute Indian Tribe Motor Fuel Tax Refund or TC-124S, Application for Ute Indian Tribe Special Fuel Tax Refund. See Utah Code Section 59-13-201.5, 50-13-301.5.
Navajo Nation
Utah Motor Fuel Distributors and Special Fuel Suppliers who are required to pay fuel taxes to the Navajo Nation, may file for a refund from the commission not more than on a monthly basis on TC-126, Application for Navajo Nation Fuel Tax Refund. The state shall be paid the difference between the tax imposed by the state; less the amount of taxes imposed and collected by the Navajo Nation.
Loss of Product Due To Fire, Flood, Storm, Accident, or Crime

A Retailer, wholesales, licensed distributor, or licensed supplier who without fault, sustains a loss or destruction of motor fuel, aviation fuel, or diesel fuel in a single incident due to fire, flood, storm, Revised August 19, 2002 3-4
Fuel Tax
accident or a crime and who has paid or is required to pay the tax is entitled to a refund or credit of the tax subject to the following condition; (1) (2) they must file a claim on TC-125, Application For Loss or Destruction of Fuel Refund within 90 day of the incident; 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 fuel is not eligible for a refund or credit. all information required by the commission concerning the claim for refund or credit shall be furnished; and the burden of proof of loss or destruction is on the claimant.
Exemptions
Notes
(3) (4)
In order to file TC-125 the total gallon loss for motor fuel and aviation fuel needs to be 8,000 gallons, and for diesel fuel it is 7,000 gallons.
Other
No tax is imposed or collected on special fuel if it is: 1. purchased for business use in machinery and equipment not registered and not required to be registered for highway use; and used pursuant to the conditions of a state implementation plan approved under Title 19, Chapter 2, Air Conservation Act. The buyer must show the exemption certificate issued to them by the Division of Air Quality.
2.
No special fuel tax is imposed or collected upon dyed diesel fuel which is sold or used for any purpose other than to operate or propel a motor vehicle upon the public highways of the state, but this exemption applies only in those cases where the purchasers or the users of special fuel establish to the satisfaction of the commission that the special fuel was used for purposes other than to operate a motor vehicle upon the public highways of the state; or is sold to this state or any of its political subdivisions.
3-5
Fuel Tax
Reporting and Remittance of Tax

Fuel returns must be filed on a monthly basis.
Notes
Reporting Method TC-106

Reporting Method TC-106 (Selection of Motor Fuel Gallons)
All Utah licensed distributors shall elect to calculate the tax liability on the Utah Motor Fuel Tax Returns on a consistent and strict gross gallon or net gallon basis. The election must be declared in writing and must be sent to the Tax Commission. The declared basis must be the exclusive basis used for 12 consecutive months. Any licensed distributor failing to make an election will default to the gross gallon basis and must then report and pay the excise tax on that basis. Requests for changes in the reporting basis must be submitted in writing and approved by the Tax Commission prior to any change in the reporting basis. Changes in basis may occur only on January 1 and must remain in effect 12 consecutive months. 1. 2. Gross gallon means the United States volumetric gallon with a liquid capacity of 231 cubic inches. Net gallon means the gross metered gallon with temperature correction in volume to 60 degrees Fahrenheit.
If the election is made to purchase under the net gallon basis, all invoices, bills of lading, and motor fuel tax returns must include both the gross and net gallon amounts. Conversion from gross to net must conform to the ASTM-API-IP Petroleum Measurement Tables. See R865-13G-11. Consistent Basis for Motor Fuel Reporting Pursuant to Utah Code Ann. Section 59-13-204.
2% Allowance for Evaporation & Handling

There is a 2% deduction from the gross or net amount of motor and aviation fuel taxable under this part to allow for all evaporation, loss in handling, and expenses of collection. All distributors shall report the gross amount of taxable motor fuel which is produced, sold, received, or refined in this state from which this deduction shall be made. Revised August 19, 2002
4-1
Fuel Tax

Notes
At the time of submitting the report and payment of the tax, the producers and refiners shall further submit evidence to the satisfaction of the commission that from the amount of the 2% deduction made by them, one half of the deduction has been paid to the registered retail dealers on quantities sold to them during the period covered by the report.
Motor Fuel Return TC-109

Line 1 For Utah refiners only. Enter beginning refinery inventory of motor fuel for the month. This should be the ending inventory of the previous month Motor Fuel Return, line 13. Do not include motor fuel inventories at branch locations. Enter the total amount of motor fuel manufactured or compounded during the month. Total gallons from Schedule 110I. Also, conversion from aviation fuel should be reported on this line. Total gallons from Schedule A - Imports to Utah, form TC-110A. Total gallons listed from Schedule E - Tax Exempt Purchases, form TC-110E. Total gallons from Schedule B - Tax Paid purchases, form TC-110B. Add lines 1 through 6 and enter the total gallons. Total combined gallons from Schedule D1 Exports from Utah (licensed distributor) and D2 - Exports from Utah (unlicensed distributor). Total gallons from Schedule G -Exempt Sales to Government Entities, form TC-110G. Total gallons from Schedule F - Tax Exempt Sales (sales to Utah licensed distributors), form TC-110F. 4-2
Line 2 Line 3
Line 4 Line 5 Line 6 Line 7 Line 8
Line 9 Line 10
Fuel Tax
Line 11

Enter the total amount of motor fuel transferred to aviation fuel. This amount will also need to be reported on line 3 of the Aviation Fuel Tax Return, form TC-109A. Only fuel sold at airports for use in aircraft qualifies to be reported on TC-109A. Enter the amount shown on line 6 from Schedule B - Tax Paid purchases, form TC-110B. For Utah refiners only. Enter ending refinery inventory of motor fuel for the month on this line. The number of gallons reported on this line becomes next months Motor Fuel Return beginning inventory on line 1. Add lines 8 through 13 and enter the total on this line. Subtract line 14 from line 7 and enter the result on this line. Multiply line 15 by .02 (evaporation allowance). Round to the nearest whole gallon and enter on this line. Subtract line 16 from line 15 and enter the results on this line. Multiply line 17 by .245 and enter the result on this line. Round to whole dollars. FOR AMENDED RETURNS ONLY. On this line, enter the amount of credit for tax paid on the original tax return. If this is an amended return, check the box below the name and address field and enter the period being amended in the Tax period field. Line to calculate penalty and interest. Interest will be assessed at the rate prescribed by law from the original due date until paid in full. Failure to file a return and/or pay the amount due is subject to penalties of $20 or 10 percent of the amount due, whichever is greater. Add lines 19 and 21 and enter the total on this 4-3 Notes
Line 12 Line 13
Line 14 Line 15 Line 16
Line 21
Line 22
Fuel Tax

line. Round to whole dollars. (If this is an AMENDED return, first subtract line 20 from line 19 - for taxes already paid; then add line 21 to the results and enter on this line.) Notes
Schedule TC-110A (Imports)

List all imports to Utah, and enter amount on line 4.
Schedule TC-110B (Tax Paid Purchases)

List all purchases of motor fuel that have already been taxed by Utah (prior to the time of purchase) and enter total gallons on line 6 and line 12
Schedule TC-110E (Exempt Purchases)

List all Utah purchases of motor fuel from Utah-licensed distributors and enter total gallons on line 5.
Schedule TC-110D 1&2 (Exports)

List your exports for sale in another state on Schedule D1 -Exports from Utah, Form TC-110D1. List non-Utah licensed customers exports on Schedule D2 - Exports from Utah, form TC-110D2. For each load of fuel listed on Schedule D2, a proof of Exportation, form TC-112 must be completed.
Schedule TC-110F (Exempt Sales)

List all Utah sales of motor fuel to Utah-licensed distributors and enter total gallons on line 10.
Schedule TC-110G (Government)

List qualifying sales to government entities and enter total gallons on line 9. Copies of the original sales invoice for each sale listed on Schedule G must be attached.
Schedule TC-110I (Blend Purchases)

List all purchases of blend products and enter the total gallons on line 3. This includes purchases of what is commonly know as drip gas, natural gasoline, alcohol, benzine, naphtha, condensates, distillates, transmix, and other volatile and inflammable liquids and products added to motor fuel.
Schedule TC-111 (Petroleum Products Carrier Report - Schedule of Deliveries 2A)

Every carrier delivering motor fuels, within this state must submit
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Fuel Tax

Notes
written reports of all deliveries from outside Utah. The Tax Commission will furnish forms and the forms must be submitted on or before the last day of each month to cover fuel imported during the previous month. See Tax Commission Rule R865-13G-1. Carriers Reports of Motor Fuel Deliveries Pursuant to Utah Code Section 59-13-208.
Schedule TC-112 (Proof of Exportation For Motor Fuel, Undyed Diesel or Other Petroleum Products)
Must be completed for each load of fuel listed on Schedule D2Exports from Utah. This form should be kept in taxpayers records.
Aviation Fuel Return TC-109A

Aviation fuel returns must be filed on a monthly basis. Line 1 For Utah refiners only. Enter beginning refinery inventory of aviation fuel for the month. This should be the ending inventory of the previous month Aviation Fuel Return, line 13. Do not include aviation fuel inventories at branch locations. Enter the total amount of aviation fuel manufactured, compounded, or blended during the month. Enter the total amount of aviation fuel transferred from motor fuel. This amount should be the same as line 11 of the Motor Fuel Return, Form TC-109. Only fuel sold at airports for use in aircraft qualify as aviation fuel. Total gallons from Schedule A - Imports to Utah, form TC-110A. Total gallons listed from Schedule E - Tax Exempt Purchases, form TC-110E. Total gallons from Schedule B - Tax Paid purchases, form TC-110B. Add lines 1 through 6 and enter the total gallons.
Line 2
Line 3
Line 4 Line 5 Line 6 Line 7
4-5
Fuel Tax
Line 8

Total combined gallons from Schedule D1 Exports from Utah and D2 - Exports from Utah. Total gallons from Schedule G -Exempt Sales to Government Entities, form TC-110G. Total gallons from Schedule F - Tax Exempt Sales, form TC-110F. Total gallons from Schedule J - Jet Fuel Conversion to Non-Aviation Fuel Use, form TC110J. If converted to motor fuel, show this amount on line 3 of the Motor Fuel Return, form TC-109. If converted to special fuel, show this amount on line 4 of the Special Fuel Supplier Return, form TC-364. Enter the amount shown on line 6. For Utah refiners only. Enter ending refinery inventory of aviation fuel for the month on this line. The number of gallons reported on this line becomes next months Aviation Fuel Return beginning inventory on line 1 Add lines 8 through 13 and enter the total on this line. Subtract line 14 from line 7 and enter the result on this line. Multiply line 15 by .04. Round to the nearest whole dollar and enter on the line. Gallons, from TC-110K1, subject to additional tax for aircraft that are not federally certificated air carrier. Multiply line 17 by .05. Round to the nearest whole dollard and enter on the line. Add lines 16 and 18 and enter the result on this line. Multiply line 19 by .02 and enter the result on this line. Notes
Line 12 Line 13
Subtrat line 20 from line 19 and enter the results on this line. Revised August 19, 2002
4-6
Fuel Tax
Line 22

FOR AMENDED RETURNS ONLY. On this line, enter the amount of credit for tax paid on the original tax return. If this is an amended return, check the AMENDED bow below the name and address field and enter the period being Amended in the Tax Period Field. Line to calculate penalty and interest. Interest will be assess at the rate Prescribed by law from the original due date until paid in full. Failure to file a return and/or pay the amount due is subject to penalties of $20 or 10 percent of the amount due, whichever is greater. Add lines 21 and 23 and enter the total on this line. Round to whole dollars. (If this is an AMENDED return, first subtract line 22 from line 21 - for taxes already paid; then add line 23 to the results and enter on this line.) Notes
Line 23
Line 24
Schedule TC-110J (Jet Fuel Conversions to Non-Aviation Fuels Use)

List all aviation fuel converted to non-aviation fuel use.
Schedule TC-110K (Taxable Sales to Non-Federally Certificated Air Carriers)

Attach to aviation fuel return. List all taxable aviation fuel sales that are required to be taxes at the 9 cent rate. Report both the gross gallons and the net gallons, sort and sub-total by airport destination. This information is used to allocate a portion of the tax to the applicable airport.
Schedule TC-110K2 (Taxable Sales to Federally Certificated Air Carriers)

Attach to aviation fuel return. List all taxable aviation fuel sales that are taxes at the 4 cent tax rate. Report both the gross gallons and the net gallons, sort and sub-total by airport destination. This information is used to allocate a portion of the tax to the applicable airport.
Special Fuel Supplier Return TC-364

Line 1 Enter beginning inventory of special fuel for 4-7
Fuel Tax

the month. This should be the ending inventory of the previous month Special Fuel Supplier Return, line 14. Notes
Line 2 Line 3
Enter the total amount of special fuel manufactured or compounded during the month. Dyed diesel purchases. Enter the total amount of dyed diesel fuel purchases for the month from TC-364A, Schedule 2a. Blend products. List all purchases of products used to blend with diesel fuels on form TC364A, Schedule 2c. Enter the total amount of blend products on this line. Imports. List all imports to Utah on form TC364A, Schedule 3 and enter the total gallons of diesel fuel imported to Utah on this line. Do not include dyed diesel fuel purchases reported on line 3 above. List all purchases of diesel fuel for which Utah tax has been paid on form TC-364 A, Schedule 1 and enter the total gallons of Utah tax paid purchases of diesel fuel on this line and on line 12. Exchange Receipts. List all untaxed exchange receipts on form TC-364A, Schedule 2b and enter the total on this line. Total Diesel Fuel Available (add lines 1 through 7 and enter the total on this line). Exports. List exports for sale in another state on form TC-364B, Schedule 7 and enter the total gallons of diesel fuel exported from Utah on this line. (Do not include dyed diesel sales included on line 10 below). Dyed diesel sales. Enter total amount of dyed diesel sales from TC-364B, Schedule 6f. Exempt Sales. This line applies to undyed diesel fuel sold to persons with a Division of Air Quality exemption certificate issued for low sulphur diesel purchased for business use in 4-8
Line 4
Line 5
Line 6
Line 7
Line 8 Line 9
Line 10 Line 11
Fuel Tax

machinery and equipment not registered and not required to be registered for highway use. List all these sales on TC-364B, Schedule 10a and enter total on this line. Notes
Line 12 Line 13
Enter total gallons purchased with the Utah tax paid. (Same as line 6) Exchange Disbursements. List all untaxed exchange disbursements on TC-364B, Schedule 10b and enter total on this line. Enter actual ending inventory of diesel fuel for the month on this line. The number of gallons reported on this line in next months Special Fuel Supplier Tax Returns beginning inventory on line 1. (Include both dyed and undyed diesel inventory). Total Deductions (add lines 9 through 14 and enter the total on this line). Taxable gallons (subtract line 15 from line 8 and enter the result on this line). Tax Rate. 1997 legislation increased the special fuel rate to 24.5 cents per gallon beginning on July 1, 1997. Tax Due (multiply line 16 by 17 and enter the result on this line). Round to whole dollars. For Amended Returns only. On this line, enter the amount of credit for tax paid on the original tax return. If this is an amended return, check the Amended box below the name and address field and enter the period being amended in the Tax Period field. If you want the Tax Commission to calculate applicable penalty and interest, skip this line and complete line 21. If you would like to calculate penalty and interest, you may do so. Interest will be assessed at the rate prescribed by law from the original due date until paid in full. For interest information, taxpayers may request Applicable Interest Rates, form TC-15 4-9
Line 14
Line 18 Line 19
Line 20
Fuel Tax

by calling or writing the Utah State Tax Commission. Failure to file a return and/or pay the amount due are subject to penalties. Notes
Line 21
Net Due (add lines 18 and 20) and enter the total in this line. Round to whole dollars. (If this is an amended return, first subtract line 19 from line 18 - for taxes previously paid; then add line 20 to the result and enter on this line).
TC-364A (Special Fuel Supplier Schedule of Receipts)

Gallons received in Utah tax paid box 1 (enter on line 6, TC-364). Gallons of dyed diesel received box 2a (enter on line 3, TC-364). Gallons received one exchange box 2b (enter on line 7, TC-364). Gallons of blend product box 2c (enter on line 4, TC-364). Gallons imported from state (list) box 3 (enter on line 5, TC-364).
TC-364B (Special Fuel Supplier Schedule of Disbursements)

Gallon removed tax collected box 5. Gallons of dyed diesel and dyed heating fuel removed box 6f (enter on line 10, TC-364). Gallons exported to state of (list) box 7 (enter online 9, TC-364). Gallons delivered to Division of Air Quality certificate holders suppliers must keep a copy of the certificate on file box 10a (Enter on line 11, TC-364). Gallons exchange disbursements box 10b (enter online 13, TC-364).
TC-334 (Carriers Monthly Report of Special Fuel)

Every person who delivers special fuel from outside the state to any consignee within the state shall file with the commission on or before the last day of each month a report showing: 1. 2. all deliveries of special fuel within the state during the preceding month; and the points of origin and original destination.
Where any consignment of special fuel was diverted in transit and delivered within this state, the carrier making final delivery of this consignment shall report to the commission: 1. 2. 3. 4. 5. the place of final delivery of the consignment; to whom the consignment was delivered; number of gallons of special fuel transported or delivered; date of delivery and the name of the consignor and of the consignee; and any other information the commission may require. 4 - 10
Fuel Tax
System
System
System Capabilities
Motor Fuel, Aviation Environmental Assurance Fee, and Special Fuel Supplier information is available through the TN3270 (CICS) system. Specific sign-on procedures are available with job specific training, currently handled by the divisions.
System Capabilities: The fuel system tracks:
Notes
1. 2. 3.
When the account became liable and when it ceases to do business. Based on the liability date, the system tracks when the taxpayer should file; monthly filing and payment is required. Based on the applications liability date and other data, returns are preprinted and mailed, and the system creates these monthly filing periods in anticipation of the taxpayer filing of the returns. These monthly filing periods are called liability periods. Once the taxpayer files and pays, the systems stores the filing information. It is stored as taxes owed, taxes paid, applicable penalty and interest, audits, and other adjustments. The system updates accounting information regularly, and has an error process for the Processing Division to work exceptions (calculation errors, missing information, etc.). The accounting or accounts receivable data is presented to users in several methods. An account level balance; a summary of tax, penalty, interest, credits and balance for each period; and within each period transaction detail. The system handles the basic collection efforts for the Tax Commission through a billing process. Part of that process may include the issuance of a lien with the court to secure the states assets and assist in any collection efforts as determined necessary by the Collection Division. The billing information, other on-line changes, and user entered comments are stored on a common comment file or history file. This is part of the audit trail of actions taken on a specific account and/or account-filing-period. This means, a user or the 5-1
4.
5.
6.
7.
Fuel Tax
system can create comments in general about the account or if the comment is specific to a filing period it can be updated to the account/filing-period level. 8. Collection activity, customer service activity, or taxpayer activity is typically noted at a high level on the account or filing period by a status code. The status code is a quick reference for users to know if the account is being worked by an agent of the Tax Commission, if the taxpayer has agreed to make payment (payment agreement), if the period is in appeal or bankruptcy, or if the account or period has been determined uncollectible. PF Keys on the keyboard can be used to easily get from one screen to another, or page forward and backward. These keys may vary from screen to screen and therefore are displayed at the bottom of the screen. Notes
System
9.
Movement Within the System

The tax type code for the Fuel System is FF. The specific codes for the four taxes are: Motor Fuel MF Aviation Fuel AV Special Fuel Supplier SD Environmental Assurance Fee ES The option line at the bottom of the screen also allows you to move around the system and provides the link with other menus within the special fuel supplier, motor fuel, aviation and Environmental Assurance Fee tax system or the link with other HP tax system.
OPT: MM ID/NAME/ICN: (9 digits with a B) _TAX: FF FG: ___ PERIOD: ____ ___
OPT Id, Name, ICN:
Codes from the menus are placed here to move from screen to screen. Field at the bottom of the screen is where the federal ID, name, or ICN number is placed. If the name is put in here you will go directly to the browse function or if the Federal ID is used it will bring up the information on that company. FF is placed in the space to the right of this field and takes the user into the fuel taxes system, help will show the other options. You must indicate the tax type. 5-2
Tax
Fuel Tax
Filing Group To view a specific filing group, the three digit filing group number is entered in this field, (i.e., 000, 001,002...). This will only be useful for the viewing of old Special Fuel Dealer accounts. To view a specific period, from and to dates for the month and year requested are entered in this field, (MMYY MMYY). Notes
System
Period
Screens
(01 Screen) Taxpayer Summary
Contains the account id number, account name, owner id number and, owner name. The bottom of the screen is a list of the accounts associated with this taxpayer ID. If the screen is full, you can scroll (PF09 and PF10) to see the rest of the accounts. A pending transaction indictor (P) means there is a transaction pending for that account. Tax type and filing group is shown for each account listed. Also, liability and withdrawal dates, account status, account hold and hold date information can be found for each account listed with the taxpayer id referenced. To find this screen from the special fuel supplier, motor fuel, aviation and Environmental Assurance Fee main menu place the cursor on the opt field at the bottom of the main menu and type 01 and then put in the taxpayer ID desired and press enter. You can select a specific account by placing your cursor on the account line and pressing Enter to go to the Account Summary screen, option 2.
(02 Screen) Account Summary

This screen provides a summary of all periods on the system for a specific taxpayer ID, tax type and filing group. For each filing period it summarizes tax, penalty, interest, credit, balance due and warrant (lien) status. This screen (OPT 02) contains some master information from the Business Owner Information or the Individual Owner Information screen. The bottom part of this screen contains the summary of the periods for this account. The penalty and interest have not been Revised August 19, 2002 5-3
Fuel Tax
calculated since the interest date is blank (displayed at the middle left side of the screen). This can be changed by typing in the new date in the interest date field and pressing enter. The penalty and interest will be calculated to the date shown. You can select a specific period with your cursor and press Enter to go to that period detail, this function can also be scrolled. Period Indicators L D A E Indicates a liability period. No return has been filed for this period. Declared period. A return has been filed for this period. Means there is an audit on this period. Means a non-filing estimate has been generated for this period. Notes
System
(03 Screen) Period Detail

The Period Detail Screen provides detailed information for a specific federal identification number, tax type, filing group and filing period. Any information displayed on this screen applies only to a specific federal identification number, tax type, filing group and filing period. The screen option has three pages, by using PF7 and PF8, you can go to the other pages. Think of the pages as put into a circle like a rubber band. If there are three screens, you can go right twice to get to the third screen or go left once to get to the third screen.
(11 Screen) Account Detail

The account detail screen displays information for a specific taxpayer ID, tax type and filing group. This screen is used to update various account information such as the account hold codes. The account information may be displayed elsewhere but is generally updated here. This screen will show you if a fuel license was generated and the date it was sent. By placing your cursor on the Previous Dts field and pressing PF1, earlier liability and withdrawal dates are displayed.
(12 Screen) Location Summary

This screen displays the locations associated with this account. In the upper right corner you will notice two fields called Tot TP Loc and Open TP Loc. These refer to the number of locations listed and the number of locations that are currently open. If the total is more than Revised August 19, 2002 5-4
Fuel Tax
two, you may press PF9 to scroll and see more locations, Scroll Lock (PF10) will scroll back up. Notes
System
(13 Screen) Location Detail

Special Fuel User-Dealer only This is the individual information for each location associated with an SD account (filing group). This screen shows: 1. 2. 3. location name and physical address, location number/liability date/withdrawal date, and license fee paid flag and license issued date.
Only for accounts prior to July 1, 1997. All special fuel user-dealers were closed around this time.
(21 Screen) Comments

The comments are sorted first by taxpayer ID, tax type, filing group, then period. Account level comments are not period specific. Period level comments are specific to a period.
(22 Screen) Warrant Detail

The top part of the account warrant screen (OPT 07) shows basic information on the account. The bottom portion has warrant information on the owner of the account. This screen scrolls (PF09, Scroll Lock) too. The top part of the warrant detail screen shows the basic warrant information on the account. On the bottom are the individuals listed on the warrant.
5-5
Fuel Tax
The Collection Process

Penalties and Interest
Statute provides for penalty and interest assessments (Utah Code Sections 59-1-401 & 402) on late filing, late payment, and under payment of tax due. Late filed returns receive a late filing penalty at the rate of 10 percent on the unpaid tax amount or $20, whichever is greater. If the late filed tax balance is less than $25, policy provides for no penalty assessment. If a balance due remains unpaid 90 days after the due date, then a late payment penalty at the rate of 10 percent on the unpaid tax amount or $20, whichever is greater, is assessed. Timely filed returns with part or no payment receive an underpayment penalty at the rate of 10 percent on the unpaid tax amount or $20, whichever is greater. Interest always runs at the rate prescribed by law from the filing period due date until paid in full. On October 12, 1993 interest was changed from 12 percent per annum to a flexible rate determined by the fourth quarter federal short-term rate. The Tax Commissions interest rate is 2 percent above fourth quarter federal short-term rate. The interest rate is then in effect for the subsequent calendar year. Before October 12, 1993 the Tax Commission interest rate was 12 percent. The fourth quarter federal short-term rate for 1992 was 4 percent; therefore, on October 12, 1993 the Tax Commission interest rate became 6 percent. 1993s fourth quarter rate was also 4 percent; therefore, the 1994 Tax Commission interest rate was also 6 percent. The 1994 fourth quarter rate was 6 percent; therefore, the 1995 Tax Commission interest rate is 8 percent and so on. The system assesses or computes the appropriate penalties and interest. Penalty and interest can be projected into the future on some system screens (screen 02 for fuels). This feature can be used to provide pay off figures for taxpayers. With respect to billings, penalty and interest that have not been assessed but are due, are computed through the billing due date. If the taxpayer pays by the due date, no additional penalty and interest will be charged.
Notes
6-1
Fuel Tax
Notices
Standard billing notices are generated by the system to begin the collection efforts of the Tax Commission and provide the mechanics of legally docketing tax liens against delinquent taxpayers. The standard billings are:
Notes
Notice and Demand or Failure to File Letter

The Notice and Demand or the Failure to File letter are considered the first billing. A Notice and Demand is sent if the taxpayer filed and has a balance. This notice is generated in the next immediate billing after the balance due return is filed. The Failure to File letter is sent if the taxpayer has failed to file a return. The Failure to File letter is sent if no filing has been recorded by the system and the billing run is greater than 30 days after the return due date.
Notice of Warrant and Demand for Payment

The Notice of Warrant and Demand for Payment is considered the second billing. This notice is generated at least 45 days (to allow taxpayer response and processing time) after the first billing and advises the taxpayer that if not paid in full by the due date that the Tax Commission may docket a warrant against them. The warrant places a lien on the taxpayers real and personal property. If this notice follows the Failure to File notice, then the amount shown on the billing is an estimated tax, plus penalty and interest.
Notice of Lien
The Notice of Lien is considered the third billing. This step in the billing is two fold. The lien document is physically created to be mailed to the Courts or the data transmitted on tape to the Courts for counties that accept magnetic transmission and the billing is sent to the taxpayer. The 1995 Legislature passed a law that now requires that this billing or notification of lien be sent via certified mail to the taxpayer. Additionally, the Tax Commission has always had a threshold for issuing the lien. As of August 1995, the lien threshold is $1,000, and filing periods with payment agreement and non-filing estimates are also not being liened through the standard billing effective August 1995. Collection activity by agents of the Tax Commission may coincide Revised August 19, 2002 6-2
Fuel Tax
with or be after these standard billings. Collection activity may include the manual docketing of liens. Manual docketing may be determined necessary in cases where the thresholds or other lien suspension processes did not provide.

Notes
Estimated Billings
As stated above, the second notice may be an estimated billing. Statute provides for the Tax Commission to estimate a tax value if the taxpayer fails to declare the taxes owed. This amount is collectable in the same manner as a declared liability; however, current procedures call for the non-filing estimates not to receive the third billing which dockets the lien.
Timing
Fuel Tax billing is currently generated on the 4th week of every month. The billings are dated one week (7 days) from the generation date to allow a quality review of the data and to allow for the mailing process. The due date on the billing is two weeks (14 days) from the billing date (letter date) to allow the taxpayer time to return payment. In summary, the Notice and Demand is issued in the immediate next billing for Fuels tax. The Failure to File letter is generated at least 30 days after the tax returns due date. The second and third billings are generated at least 45 days after the due date of the prior notice.
6-3
Fuel Tax
The Audit Process
The Audit Process

Objectives
1. 2. 3. 4. Discover and assess tax deficiencies in order to promote the accurate reporting of the correct tax liability from all taxpayers Assist the taxpayer in improving their accounting and reporting procedures. Educate the taxpayer in relation to applicable state laws and rules. Promote and encourage the highest possible degree of voluntary compliance with tax laws and rules.
Notes
Record Keeping Requirements

Motor and Aviation Fuel
Every distributor shall keep a record, in a manner prescribed by the commission, of all purchases, receipts, sales, and distribution of motor fuel. The records shall include copies of all invoices or bills of all sales, and shall at all times during business hours of the day be subject to inspection by the commission or its deputies or other persons duly authorized by the commission. All records shall be preserved for a period of three years.
Special Fuel Supplier

Each special fuel supplier and any other person importing, manufacturing, refining, dealing in, transporting, or storing fuel shall keep a record, in the form prescribed by the commission, of all purchases, receipts, sales, meter readings, inventories, and distribution of special fuel. The records shall include copies of all invoices or bills of all sales, and are subject to inspection by the commission or its authorized representative during regular business hours. All records shall be preserved for a period of three years. The commission or its authorized representative may examine the books, papers, records, and equipment of any special fuel supplier, or Revised August 19, 2002 7-1
Fuel Tax
person dealing in, transporting, or storing special fuel and may investigate the character of the disposition which any person makes of special fuel in order to determine whether all taxes due are being properly reported and paid. The fact that the books, papers, records, and equipment are not maintained in this state at the time of demand does not cause the commission to lose any right of examination under this part when and where the records become available. If the payer of this tax or the person dealing in special fuel does not maintain records in this state so that an audit of the records may be made by the commission or its representative, that person may be required to: 1. 2. forward the necessary records to the commission for examination; or pay the necessary expenses for an auditor of the commission to travel to the location of the records outside of this state to make an examination.
The Audit Process

Notes
7-2
Fuel Tax
Environmental Assurance Fee
Notes
Historical Background
1) The 1990 Legislature passed Senate Bill 26, imposing an environmental surcharge of 1/2 cent per gallon on all petroleum products sold, used or received for sale or use in the state. July 1, 1990, refiners, manufacturers, blenders and importer of petroleum products begin collecting the 1/2 cent surcharge on petroleum sales. May 1, 1997 the 1/2 cent environmental surcharge on petroleum products is repealed. A fee imposed at the tank level, and administered by the Departments of Environmental Quality replaced it. July 1, 1998, environmental assurance fee is once again imposed on the first sale or use of petroleum products in the state. The environmental assurance fee decreased from 1/2 cent per gallon. Environmental assurance fee to be remitted to the Tax Commission.
2)
3)
4)
Definition
Petroleum Product includes crude oil or any fraction of crude oil that is liquid at 60 degrees Fahrenheit at a pressure of 14.7 pounds per square inch absolute. This would include such products as gasoline, diesels, fuel oils, jet fuel, kerosene, solvents, oil, etc., but would not include greases, asphalt, propane or butane.
Exemptions
Owners or operators of tanks, including owners or operators of above-ground storage tanks, who do not participate in the Program, may be exempted from payment of the fee or may apply for a refund of the fee paid for the tanks not covered under the Program if: (1) None of the owners or operators tanks are covered under the Program; and
8-1
Fuel Tax
(2)

Notes
The owner or operator purchases the petroleum product for the tanks or tanks directly from the refinery (including purchases delivered by common carrier), or purchases a direct import of a petroleum product for which the fee has not previously been imposed.
Refiners and importers are required to obtain form TC-721E, completed by the owner or operator, as evidence that the owner or operator is eligible for the exemption. Petroleum products exported directly from a refinery shall be exempt from the fee. Exemptions currently applicable to the fuel taxes, such as government sales, off-road use of dyed diesel fuels, etc., are not applicable to the fee. Petroleum products that are brought into this state packaged in barrels, drums and cans are exempt from the environmental assurance fee.
Refunds
Retailers or consumers who are owners or operators of tanks and who do not participate in the Environmental Assurance Program, but who fail to meet the conditions to purchase petroleum products exempt from the fee may apply for a refund of those fees paid. The following conditions are required to file for a refund. 1) 2) 3) Was the consumer, retailer and/or exporter of the petroleum products claimed; For a consumer and/or retailer; I owned or leases the stationary storage tank where the gallons claimed were stored. None of the storage tanks where the claimed gallons are stored are covered by the Department of Environmental Qualitys Environmental Assurance Program; and The Environmental Assurance Fee was paid to my supplier on all gallons claimed.
4)
Individuals who purchase petroleum products in bulk quantities and subsequently repackage those petroleum products in barrels, drums, or cans may receive a refund of environmental assurance fees paid, if prior to repackaging; the products were not stored in a tank covered by the Environmental Assurance Program. Individuals who store petroleum products in tanks not covered by the Environmental Assurance Program, and subsequently export those products; may receive a refund of environmental assurance fees paid. Revised August 19, 2002 8-2
Fuel Tax

Notes
Those who qualify for a refund of environmental assurance fees may apply to the Tax Commission, no more than on monthly basis, on form TC-113ES. See Administrative Rule R865-7H
Environmental Assurance Fee Return (TC-109E)

Column A - Motor Fuels. This column includes regular gasoline, unleaded gasoline, and other products commonly reported on the Motor Fuel Return. Column B - Diesels. This column includes all diesel fuel (clear and dyed). Column C - Other. This column includes all other petroleum products such as solvents, oils, aviation and jet fuel. Column D - Totals. Use this column to total the amount of columns A, B, and C for lines 1 - 10. Line 1 For Utah Refiners Only. Beginning refinery inventory of petroleum products for the month. This should be the ending inventory of the previous month Environmental Assurance Fee Return, line 9. Line 2 Enter the total amount of petroleum products manufactured, compounded, blended during the month. Enter the total gallons on this line. Line 3 Total gallons of petroleum product imported into the state where the environmental assurance fee was not paid to the supplier. Line 4 For refiners only (Exchange receipts). Report all exchange receipts of petroleum products on this line. Line 5 Add lines 1 through 4 and enter the total gallons on this line. Line 6 For Refiners Only (First Sales - Exports Only) Line 7 For Refiners Only (Exchange Deliveries). Report all exchange deliveries of petroleum products on this line. Line 8 Exempt Sales sold, using form TC-721E. Line 9 For Utah Refiners Only. Ending refinery inventory of petroleum products for the month. The number of gallons reported on this line becomes next months Environmental Assurance Fee Return Beginning inventory on line 1. Line 10 Add lines 6 through 9 and enter the total gallons on this line. Revised August 19, 2002 8-3
Fuel Tax

Notes
Line 11 Subtract line 10 from line 5. These are the sales subject to the Environmental Assurance Fee. Line 12 Multiply total gallons on line 11, column D by the rate of .0025 and round to whole dollars. Line 13 FOR AMENDED RETURNS ONLY. On this line, enter the amount of credit for assurance fee paid on the original return. If this is an amended return, check the AMENDED box below the name and address field and enter the period being amended in the Fee period field. Line 14 Line to calculate applicable penalties and interest. Line 15 Add lines 12 and 14 and enter the total on this line. Round to whole dollars (If this is an Amended return, first subtract line 13 from line 12 - for fees already paid; then add line 14 to the results and enter on this line.)
How do I get a Aviation Fuel license?

Complete a TC-107 (Fuel Application) providing all requested information. Send in $30 dollars for the license fee and submit a bond appropriate for your businesses tax liabilities A bond is not required if the average tax liability is $500 or less per month, or if they qualify as a distributor making retail sales to both Federally Certificated air carriers and other persons. Otherwise, the bond requirement is 2 times the monthly estimated tax liability, minimum of $35,000, but not to exceed $1000,000.
Does a business that deals strictly in selling gasoline retail (at the pump) to customers need a motor fuel license to operate?
No, gasoline (motor fuel) is licensed at the distributor level only, that is someone who: 1. 2. 3. 4. imports motor fuel from another state, refines motor fuel, blends motor fuel with other substances, or is a wholesaler of gasoline (sells or delivers it to another retailer who will actually sale the fuel for use)
Individuals who sell gasoline at the retail level (at the pump) only are not required to be licensed. They are required to pay the tax to their distributor at the time they purchase their fuel for their station. Revised August 19, 2002 8-4
Fuel Tax

Notes
I am an owner of a small service station in Blanding, Utah. I sell diesel fuel. Do I need a Special Fuel License?
No, Special Fuel tax is collected and remitted at the refiner level.
8-5
Fuel Tax
Recent Developments
Recent Developments
1998 Legislative Changes
HB 112 Underground Storage Tank Assurance Amendments
Petroleum products, as defined in Utah Code Ann. Section 19-6-402, include crude oil or any fraction of crude oil that is liquid at 60 degrees Fahrenheit and at a pressure of 14.7 pounds per square inch absolute. The environmental assurance fee on petroleum products will no longer be imposed at the tank level, but on the first sale or use of petroleum products in the state. Generally, the imposition will occur at the refinery level, or upon import to the state. Effective July 1, 1998, the environmental assurance fee will decrease from 1/2 cent to 1/4 cent per gallon. The environmental assurance fee will no longer be remitted to the Department of Environmental Quality, but shall be remitted to the Tax Commission.
Notes

SB 132 Aviation Fuel Tax Amendments
A federally certificated air carrier means a person who holds a certificate issued by the Federal Aviation Administration authorizing the person to conduct an all-cargo operation or scheduled operation, as defined in 14 C.F.R. Sec. 1993.3 Effective July 1, 1999, the tax on aviation fuel sold to non-federally certificated air carriers increases from four cents per gallon to six cents per gallon; (1) (2) eight cents per gallon for purchases occurring on or after July 1, 2000; and nine cents per gallon for purchases occurring on or after July 1, 2001.
Aviation fuel purchased for use by a federally certificated air carrier remains subject to a tax of four cents per gallon. In addition the definiRevised August 19, 2002 9-1
Fuel Tax
tion for distributor has been amended for purposes of collecting the aviation fuel tax to include persons who make retail sales of aviation fuel to both federally certificated air carriers and other persons. The bond requirement for aviation fuel distributors has been modified. A bond is not required if the distributor. Otherwise, the bond requirement is the same as the requirement for motor fuel (2 times the monthly estimated tax with a minimum of 35,000 and a maximum of 100,000).
Recent Developments
Notes

SB 49
Effective July 1, 2001, a federally certificated air carrier is entitled to a $.015 refund or credit of the aviation fuel tax paid on gallons of aviation fuel purchases at the Salt Lake International Airport. A federally certificated air carrier may claim the refund for qualified purchases by filing form TC-119, Application for Refund of Aviation Fuel Purchases at the Salt Lake International Airport. Form TC-119 may not be filed more often that on a monthly basis.
Collection of Special Fuel Tax

The tax on undyed diesel fuel will be remitted by the supplier. A supplier is a person who: 1. 2. 3. imports or acquires immediately upon importation into this state diesel fuel; produces, manufactures, refines, or blends diesel fuel in this state; otherwise acquires for distribution or sale in this state, diesel fuel with respect to which there has been no previous taxable sale; or is in a two party exchange where the receiving party is deemed the supplier.
4.
The bill provides that, upon agreement, a person who purchases diesel fuel for wholesale purposes may pay the special fuels tax to the supplier on or before one business day prior to the time that the supplier is required to remit those taxes to the Tax Commission. In that case, the wholesaler must make payment of the taxes to the supplier by EFT (Electronic Fund Transfer).
9-2
Fuel Tax
The special fuel tax exemption certificate has been renamed the clean special fuel certificate. The registered owner of the vehicle is responsible to purchase the clean special fuel certificate as part of the registration process of the vehicle.
Recent Developments
Notes
SB 253 Sales Tax Reduction, Fuel Taxes, and Repeal of Environmental Surcharge
Effective May 5, 1997 motor and special fuel taxes increased cent. July 1, 1997 motor and special fuel tax increased an additional 5 cents. The annual fee for the Clean Special Fuel Certificate will increase on 5/ 1/97 for: 1. 2. 3. vehicles with two axles and a registered gross laden weight of 26,000 pounds or less will be $37 dollars, vehicles with three axles or with a registered gross laden weight over 26,000 pounds will be $72 dollars, and recreational vehicles, regardless of the number of axles or gross laden weight will be $37 dollars.
On July 1, 1997 the fees will be increased again to: 1. 2. 3. Vehicles with two axles and a registered gross laden weight of 26,000 pounds or less will be $47 dollars. Vehicles with three axles or with a registered gross laden weight over 26,000 pounds will be $91 dollars. Recreational vehicles, regardless of the number of axles or gross laden weight will be $47 dollars.
9-3
Fuel Tax
Commonly Asked Questions
Notes
Commonly Asked Questions / Answers

Under what conditions would I need a motor fuel license?
Any business or individual who is engaged in any of the following activities is required to obtain a motor fuel license: 1. 2. 3. importing motor fuel for use, distribution, or sale, whether at retail or wholesale into this state; producing, refining, manufactures, or compounding motor fuel in this state for use, distribution, or sale in this state; or 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.
Can I file my returns on a quarterly or annual basis?

No, all fuel taxes (Motor, Aviation, Special Fuel) must be filed monthly.
How do I get a Motor Fuel license?

Complete a TC-107 (Fuel Application) providing all requested information. Send in $30 dollars for the license fee and submit a bond appropriate for your businesses tax liabilities. A bond is not required if the average tax liability is $500 or less per month, or if they qualify as a distributor making retail sales to both federally certified air carriers and other persons. Otherwise, the bond requirement is 2 times the monthly estimated tax liability minimum of $35,000 but not to exceed $100,000.
How do I get a Aviation Fuel license?

Complete a TC-107 (Fuel Application) providing all requested information. Send in $30 dollars for the license fee and submit a bond appropriate for your businesses tax liabilities A bond is not required if the average tax liability is $500 or less per month, or if they qualify as a distributor making retail sales to both Federally Certificated air carriers
10 - 1
Fuel Tax

Notes
and other persons. Otherwise, the bond requirement is 2 times the monthly estimated tax liability, minimum of $35,000, but not to exceed $1000,000.
Does a business that deals strictly in selling gasoline retail (at the pump) to customers need a motor fuel license to operate?
No, gasoline (motor fuel) is licensed at the distributor level only, that is someone who: 1. 2. 3. 4. imports motor fuel from another state, refines motor fuel, blends motor fuel with other substances, or is a wholesaler of gasoline (sells or delivers it to another retailer who will actually sale the fuel for use)
Individuals who sell gasoline at the retail level (at the pump) only are not required to be licensed. They are required to pay the tax to their distributor at the time they purchase their fuel for their station.
I am an owner of a small service station in Blanding, Utah. I sell diesel fuel. Do I need a Special Fuel License? How long must I retain records of my business activities?
No, Special Fuel tax is collected and remitted at the refiner level. All records must be preserved for a period of 3 years.
Where do I obtain a Clean Special Fuel Certificate?

At your local Motor Vehicle Office when you register your vehicle.
10 - 2
Fuel Tax
Index & Forms
Forms
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. TC-81 TC-82 TC-107 TC-109 TC-109A TC-109E TC-110A TC-110B TC-110D TC-110D2 TC-110E TC-110F TC-110G TC-110I TC-110J TC-110K1 TC-110K2 TC-111 TC-112 TC-113 TC-114A TC-114M TC-114S TC-119 Motor Fuel Distributor License Special Fuel Supplier License Fuel License Application Motor Fuel Tax Return Aviation Fuel Tax Return Environmental Assurance Fee Return Schedule A - Imports to Utah Schedule B - Tax Paid Purchases Schedule D1 - Exports from Utah (by licensed distributor foe sale in another state) Schedule D2 - Exports from Utah (by non-Utah licensed distributor) Schedule E - Tax Exempt Purchases Schedule F - Tax Exempt Sales (to Utah licensed distributors) Schedule G - Exempt Sales to Government Entities Schedule I - Blend Purchases Schedule J - Jet & Aviation Fuel Conversions to Non-Aviation Use Taxable Gallons Sold to Non-Federally Certificated Air Carriers Taxable Gallons Sold to Federally Certificated Air Carriers Petroleum Products Carrier Report Proof of Exportation For Motor Fuel, Undyed Diesel or Other Petroleum Products Application For Environmental Assurance Fee Refund Application For Governement Aviation Fuel Tax Refund Application For Government Motor Fuel Tax Refund Application For Government Special Fuel Tax Refund Application For Refund of Aviation Fuel Purchases at the Salt Lake International Airport
11 - 1
Fuel Tax
Index & Forms
Forms
25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. TC-124M TC-124S TC-125 TC-126 TC-364 TC-364A TC-364B TC-721AV TC-721E TC-763 TC-943 Application For Ute Indian Tribe Motor Fuel Tax Refund Application For Ute Indian Tribe Special Fuel Tax Refund Application For Loss or Destruction of Fuel Refund Application for Navajo Nation Fuel Tax Refund Special Fuel Supplier Tax Return Special Fuel Supplier Schedule of Receipts Special Fuel Supplier Schedule of Disbursements Aviation Fuel Tax Reduction Certificate Environmental Assurance Fee Exemption Certificate Surety Bond for Fuel Taxes Application For Exported Tax Paid Diesel Refund
11 - 2
Fuel Tax
Index & Forms
Index & Forms

Index
A
Audit Process, The 7 - 1 objectives 7 - 1 recordkeeping requirements 7 - 1 Aviation Fuel 1 - 1, 1 - 4, 2 - 1, 4 - 5, 7 - 1 fuel tax rate 1 - 3 historic background 1 - 1 licensing requirements 2 - 2 recordkeeping requirements 7 - 1 references 1 - 1 return instructions 4 - 5 tax basis 2 - 1 Aviation Fuel Return TC-109A 4 - 5 Schedule TC-110J 4 - 6 Schedule TC-110K 4 - 6 terminal 1 - 7 two party exchange 1 - 7 undyed diesel fuel 1 - 7
E
Environmental Assurance Fee 8 - 1 Environmental Surcharge 8 - 2 repeal of 8 - 2 Estimated Billings 6 - 3 Exemptions 3 - 1 agricultural users 3 - 1 Clean Special Fuel Certificate 3 - 3 exempt products 3 - 2 exporters 3 - 2 government 3 - 1 gascard 3 - 1 other 3 - 4
C
Carrier's Monthly Report of Special Fuel 4 - 9 Clean Special Fuel Certificate 3 - 3 Collection Process, The 6 - 1 estimated billings 6 - 3 Notice and Demand or Failure to File 6 - 2 Notice of Lien 6 - 2 Notice of Warrant and Demand for Payment 6 - 2 penalties and interest 6 - 1 Commonly Asked Questions 10 - 1
F
Failure to File 6 - 2 Forms 10 - 3 Fuel Tax Rate 1 - 3
H
Historic Background 1 - 1 motor, aviation, and special fuel taxes 1 - 1
D
Definitions 1 - 4 aviation fuel 1 - 4 carrier 1 - 4 clean fuel 1 - 5 diesel fuel 1 - 5 distributor 1 - 5 dyed diesel fuel 1 - 5 exchange agreement 1 - 5 fuels 1 - 5 motor fuel 1 - 5 motor fuels received 1 - 5 rack 1 - 6 removal 1 - 6 special fuel 1 - 6 supplier 1 - 6
I
Index & Forms 10 - 1 Interest 6 - 1 Introduction 1 - 1
L
Legislative Changes 8 - 1 collection of fuel tax 8 - 1 collection of special fuel tax 8 - 1 fuel taxes 8 - 2 repeal of environmental surcharge 8 - 2 sales tax reduction 8 - 2 underground storage tank funding 8 - 1 Licensing Requirements 2 - 2
11 - 3
Fuel Tax
M
Motor Fuel 1 - 1, 2 - 1, 4 - 2, 7 - 1, 8 - 2 fuel tax rate 1 - 3 historic background 1 - 1 licensing requirements 2 - 2 recordkeeping requirements 7 - 1 references 1 - 1 return instructions 4 - 2 tax basis 2 - 1 Motor Fuel Return TC-109 4 - 2 Schedule TC-110A 4 - 3 Schedule TC-110B 4 - 3 Schedule TC-110D 1&2 4 - 4 Schedule TC-110E 4 - 4 Schedule TC-110F 4 - 4 Schedule TC-110G 4 - 4 Schedule TC-110I 4 - 4 Schedule TC-111 4 - 4 Schedule TC-112 4 - 4
Index & Forms
Special Fuel Certificate 3 - 3 Special Fuel Supplier Return TC-364 TC-334 Carrier's Monthly Report 4 - 9 TC-364 Schedule of Disbursements 4 - 9 TC-364A Schedule of Receipts 4 - 9 System 5 - 1 movement within system 5 - 2 screens 5 - 3 (01 screen) Taxpayer Summary 5 - 3 (10 screen) Account Summary 5 - 4 (11 screen) Account Detail 5 - 4 (12 screen) Location Summary 5 - 5 (13 screen) Location Detail 5 - 5 (15 screen) Comments 5 - 5 (16 screen) Warrant Detail 5 - 5 (20 screen) Period Summary 5 - 4 system capabilities 5 - 1
T N
Notice and Demand 6 - 2 Notice of Lien 6 - 2 Notice of Warrant 6 - 2 Tax Basis - Liable for Tax 2 - 1
P
Penalties and Interest 6 - 1
R
Recent Developments 9 - 1 Record Keeping Requirements 7 - 1 motor and aviation fuel 7 - 1 special fuel supplier 7 - 1 Reporting and Remittance of Tax 2% allowance for evaporation 4 - 1 aviation fuel return instructions 4 - 5 motor fuel return instructions 4 - 2
S
Special Fuel 1 - 3, 2 - 1, 7 - 1, 8 - 2 Carrier's Monthly Report 4 - 9 collection of special fuel tax 8 - 2 fuel tax rate 1 - 3 licensing requirements 2 - 2 references 1 - 1 special fuel supplier 7 - 1 recordkeeping requirements 7 - 1 tax basis 2 - 1
11 - 4

Fuel Tax: Utah State Tax Commission

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Fuel Tax: Utah State Tax Commission

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Utah State Tax Commission

2 Tax Basis-Liable for Tax

4 Reporting and Remittance of Tax

6 The Collection Process

7 The Audit Process

8 Environmental Assurance Fee

10 Commonly Asked Questions

11 Index & Forms

April 1, 1925 May 12, 1931

February 17, 1947

May 14, 1955

May 14, 1963

Revised August 19, 2002

Fuel Tax Rate/Distribution

Revised August 19, 2002

$0.06 $0.08 $0.09

$0.02 $0.01 $0.00

$0.04 $0.07 $0.09

0.06 0.08 0.09

0.03 0.03 0.03

0.03 0.05 0.06

Revised August 19, 2002

Revised August 19, 2002

Tax Basis - Liable for Tax

Tax Basis-Liable for Tax

Revised August 19, 2002

Tax Basis - Liable for Tax

Tax Basis - Liable for Tax

Revised August 19, 2002

Revised August 19, 2002

Revised August 19, 2002

Clean Special Fuel Certificate

Revised August 19, 2002

Loss of Product Due To Fire, Flood, Storm, Accident, or Crime

Revised August 19, 2002

Reporting and Remittance of Tax

Reporting and Remittance of Tax

Reporting Method TC-106

2% Allowance for Evaporation & Handling

Reporting and Remittance of Tax

Motor Fuel Return TC-109

Line 4 Line 5 Line 6 Line 7 Line 8

Revised August 19, 2002

Reporting and Remittance of Tax

Line 14 Line 15 Line 16

Line 17 Line 19 Line 20

Revised August 19, 2002

Reporting and Remittance of Tax

Schedule TC-110A (Imports)

Schedule TC-110B (Tax Paid Purchases)

Schedule TC-110E (Exempt Purchases)

Schedule TC-110D 1&2 (Exports)

Schedule TC-110F (Exempt Sales)

Schedule TC-110G (Government)

Schedule TC-110I (Blend Purchases)

Schedule TC-111 (Petroleum Products Carrier Report - Schedule of Deliveries 2A)

Revised August 19, 2002

Reporting and Remittance of Tax

Aviation Fuel Return TC-109A

Line 4 Line 5 Line 6 Line 7

Revised August 19, 2002

Reporting and Remittance of Tax