2006 Utah Code - 59-13-404 — Refunds of aviation fuel tax -- Filing claims -- Commission approval -- Rulemaking -- Appeals -- Penalties.

     59-13-404.   Refunds of aviation fuel tax -- Filing claims -- Commission approval -- Rulemaking -- Appeals -- Penalties.
     (1) A federally certificated air carrier is entitled to a $.015 refund or credit of the aviation fuel tax paid on gallons of aviation fuel purchased at the Salt Lake International Airport, subject to the conditions and limitations provided under this section.
     (2) (a) A federally certificated air carrier shall file a claim for a refund or credit with the commission within 90 days of the end of the tax year for which a claim is made.
     (b) A federally certificated air carrier filing a claim for a refund or credit shall furnish any or all of the information outlined in this section upon request of the commission.
     (3) (a) The claim shall include an application containing:
     (i) the name of the federally certificated air carrier claimant;
     (ii) the number of gallons actually purchased;
     (iii) the place of purchase; and
     (iv) any other information required by the commission to support the claim.
     (b) This original claim and all information contained in it, constitutes a permanent file with the commission in the name of the federally certificated air carrier claimant.
     (4) Upon commission approval of the claim for a refund, the commission shall pay the amount found due to the federally certificated air carrier claimant. The total amount of claims for refunds shall be paid from the Transportation Fund.
     (5) (a) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the commission may promulgate rules to enforce this part, and may refuse to accept unsubstantiated evidence for the claim.
     (b) If the commission is not satisfied with the evidence submitted in connection with the claim, it may reject the claim or require additional evidence.
     (6) A federally certificated air carrier aggrieved by the decision of the commission with respect to a refund or credit may file a request for agency action, requesting a hearing before the commission.
     (7) A federally certificated air carrier who makes any false claim, report, or statement, with intent to defraud or secure a refund or credit to which the claimant is not entitled, is subject to the criminal penalties provided under Section 59-1-401, and the commission shall initiate the filing of a complaint for alleged violations of this part. In addition to these penalties, the federally certificated air carrier may not receive any refund or credit as a claimant for a period of five years.

Enacted by Chapter 235, 2001 General Session