1. (1) The purpose of this rule is to provide procedures for administering the reduction of motor fuel tax authorized under Section 59-13-201.
2. (2) The reduction shall be in the form of a refund.

3. (3) The refund shall be available only for motor fuel:

   1. (a) delivered to a retailer or consumer on the Utah portion of the Navajo Nation; and
   2. (b) for which Utah motor fuel tax has been paid.
4. (4) The refund shall be available to a motor fuel distributor that is licensed as a distributor with the Office of the Navajo Tax Commission.
5. (5) The refund application may be filed on a monthly basis on the Utah Application for Fuel Tax Refund, form TC-116.

6. (6) Original records supporting the refund claim must be maintained by the distributor for three years following the year of refund. These records include:

   1. (a) proof of payment of Utah motor fuel tax;
   2. (b) proof of payment of Navajo Nation fuel tax;
   3. (c) documentation that the motor fuel was delivered to a retailer or consumer on the Utah portion of the Navajo Nation; and
   4. (d) a completed copy of the Navajo Tax Commission Monthly Fuel Distributor Tax Return, form 900, along with the required schedules and manifests.

KEY: taxation, motor fuel, gasoline, environment

Date of Last Change: October 22, 2015

Notice of Continuation: November 9, 2021

Authorizing, and Implemented or Interpreted Law: 59-13-201; 59-13-202; 59-13-203.1; 59-13-204; 59-13-208; 59-13-210; 59-13-404