Full text of Utah Utah Code § 79-6-702 — Refiner gasoline standard reporting -- Office of Energy Development certification of sales and use tax exemption eligibility., with citation guidance and answers to common questions.
§ 79-6-702. Refiner gasoline standard reporting -- Office of Energy Development certification of sales and use tax exemption eligibility.
Effective 7/1/2021
79-6-702.
Refiner gasoline standard reporting -- Office of Energy Development certification of sales and use tax exemption eligibility.
| (1) |
| (a) |
A refiner that seeks to be eligible for a sales and use tax exemption under Subsection 59-12-104(86) on or after July 1, 2021, shall annually report to the office whether the refiner's facility that is located within the state:
| (i) |
had an average gasoline sulfur level of 10 parts per million (ppm) or less using the formulas prescribed in 40 C.F.R. Sec. 80.1603, excluding the offset for credit use and transfer as prescribed in 40 C.F.R. Sec. 80.1616, during the previous calendar year; or |
| (ii) |
for an annual report covering a period before January 1, 2023, if a refiner's facility did not have an average gasoline sulfur level described in Subsection (1)(a)(i) during the previous calendar year, the progress the refiner made during the previous calendar year toward complying with the average gasoline sulfur level described in Subsection (1)(a)(i). |
|
| (b) |
Fuels for which a final destination outside Utah can be demonstrated or that are not subject to the standards and requirements of 40 C.F.R. Sec. 80.1603 as specified in 40 C.F.R. Sec. 80.1601 are not subject to the reporting provisions under Subsection (1)(a). |
|
| (2) |
The office shall issue a refiner tax exemption certification to a refiner on a form prescribed by the State Tax Commission:
| (a) |
beginning July 1, 2021, and ending December 31, 2022, if:
| (i) |
the refiner's refinery that is located within the state had an average gasoline sulfur level described in Subsection (1)(a)(i) during the previous calendar year; or |
| (ii) |
| (A) |
on or before July 1, 2021, the refiner certifies in writing to the office that the refiner's refinery that is located within the state will have an average gasoline sulfur level described in Subsection (1)(a)(i) after December 31, 2024; and |
| (B) |
the office determines that the refiner made satisfactory progress during the previous calendar year toward satisfying the refiner's certification described in Subsection (2)(a)(ii)(A); or |
|
|
| (b) |
after December 31, 2022, if the refiner's refinery that is located within the state had an average gasoline sulfur level described in Subsection (1)(a)(i) during the previous calendar year. |
|
| (3) |
| (a) |
Within 30 days after the day on which the office receives a complete annual report described in Subsection (1)(a), the office shall:
| (i) |
issue a refiner tax exemption certification to the refiner; or |
| (ii) |
notify the refiner in writing that the office has determined the refiner does not qualify for a refiner tax exemption certification and the basis for the office's determination. |
|
| (b) |
A refiner tax exemption certification is valid for one year after the day on which the office issues the refiner tax exemption certification. |
|
| (4) |
The office:
| (a) |
shall accept a copy of a report submitted by a refiner to the Environmental Protection Agency under 40 C.F.R. Sec. 80.1652 as sufficient evidence of the refiner's average gasoline sulfur level; or |
| (b) |
may establish another reporting mechanism through rules made under Subsection (5). |
|
Renumbered and Amended by Chapter
280, 2021 General Session
Frequently Asked Questions About Utah § 79-6-702
What does Utah Code § 79-6-702 cover?
Section 79-6-702 ("Refiner gasoline standard reporting -- Office of Energy Development certification of sales and use tax exemption eligibility.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Utah § 79-6-702?
A common citation format is "Utah Code § 79-6-702" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 79-6-702 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
