1. (1) As used in this section:

   1. (a) "applicant" means a person that:

      1. (i) is required by this section to obtain a license; and

      2. (ii) submits an application:

         1. (A) to the commission; and
         2. (B) for a license under this section;
   2. (b) "application" means an application for a license under this section;

   3. (c) "fiduciary of the applicant" means a person that:

      1. (i) is required to collect, truthfully account for, and pay over a tax under this part for an applicant; and

      2. (ii)

         1. (A) is a corporate officer of the applicant described in Subsection (1)(c)(i);
         2. (B) is a director of the applicant described in Subsection (1)(c)(i);
         3. (C) is an employee of the applicant described in Subsection (1)(c)(i);
         4. (D) is a partner of the applicant described in Subsection (1)(c)(i);
         5. (E) is a trustee of the applicant described in Subsection (1)(c)(i); or
         6. (F) has a relationship to the applicant described in Subsection (1)(c)(i) that is similar to a relationship described in Subsections (1)(c)(ii)(A) through (E) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;

   4. (d) "fiduciary of the licensee" means a person that:

      1. (i) is required to collect, truthfully account for, and pay over a tax under this part for a licensee; and

      2. (ii)

         1. (A) is a corporate officer of the licensee described in Subsection (1)(d)(i);
         2. (B) is a director of the licensee described in Subsection (1)(d)(i);
         3. (C) is an employee of the licensee described in Subsection (1)(d)(i);
         4. (D) is a partner of the licensee described in Subsection (1)(d)(i);
         5. (E) is a trustee of the licensee described in Subsection (1)(d)(i); or
         6. (F) has a relationship to the licensee described in Subsection (1)(d)(i) that is similar to a relationship described in Subsections (1)(d)(ii)(A) through (E) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;
   5. (e) "license" means a license under this section; and
   6. (f) "licensee" means a person that is licensed under this section by the commission.
2. (2) A person that is required to collect a tax under this part is guilty of a criminal violation as provided in Section 59-1-401 if before obtaining a license under this section that person engages in business within the state.

3. (3) The license described in Subsection (2):

   1. (a) shall be granted and issued:

      1. (i) by the commission in accordance with this section;
      2. (ii) without a license fee; and

      3. (iii) if:

         1. (A) an applicant:

            1. (I) states the applicant's name and address in the application; and
            2. (II) provides other information in the application that the commission may require; and
         2. (B) the person meets the requirements of this section to be granted a license as determined by the commission;
   2. (b) may not be assigned to another person; and

   3. (c) is valid:

      1. (i) only for the person named on the license; and

      2. (ii) until:

         1. (A) the person described in Subsection (3)(c)(i):

            1. (I) ceases to do business; or
            2. (II) changes that person's business address; or
         2. (B) the commission revokes the license.

4. (4) The commission shall review an application and determine whether:

   1. (a) the applicant meets the requirements of this section to be issued a license; and
   2. (b) a bond is required to be posted with the commission in accordance with Subsection (5) before the applicant may be issued a license.

5. (5)

   1. (a) An applicant shall post a bond with the commission before the commission may issue the applicant a license if:

      1. (i) a license under this section was revoked for a delinquency under this part for:

         1. (A) the applicant;
         2. (B) a fiduciary of the applicant; or
         3. (C) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part; or

      2. (ii) there is a delinquency in paying a tax under this part for:

         1. (A) the applicant;
         2. (B) a fiduciary of the applicant; or
         3. (C) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part.

   2. (b) If the commission determines it is necessary to ensure compliance with this part, the commission may require a licensee to:

      1. (i) for a licensee that has not posted a bond under this section with the commission, post a bond with the commission in accordance with Subsections (5)(c) through (g); or
      2. (ii) for a licensee that has posted a bond under this section with the commission, increase the amount of the bond posted with the commission.

   3. (c) A bond under this Subsection (5) shall be:

      1. (i) executed by:

         1. (A) for an applicant, the applicant as principal, with a corporate surety; or
         2. (B) for a licensee, the licensee as principal, with a corporate surety; and

      2. (ii) payable to the commission conditioned upon the faithful performance of all of the requirements of this part including:

         1. (A) the payment of all taxes under this part;

         2. (B) the payment of any:

            1. (I) penalty as provided in Section 59-1-401; or
            2. (II) interest as provided in Section 59-1-402; or

         3. (C) any other obligation of the:

            1. (I) applicant under this part; or
            2. (II) licensee under this part.

   4. (d) Except as provided in Subsection (5)(f), the commission shall calculate the amount of a bond under this Subsection (5) on the basis of:

      1. (i) commission estimates of:

         1. (A) an applicant's tax liability under this part; or
         2. (B) a licensee's tax liability under this part; and

      2. (ii) the amount of a delinquency described in Subsection (5)(e) if:

         1. (A) a license under this section was revoked for a delinquency under this part for:

            1. (I)

               1. (Aa) an applicant; or
               2. (Bb) a licensee;

            2. (II) a fiduciary of the:

               1. (Aa) applicant; or
               2. (Bb) licensee; or
            3. (III) a person for which the applicant, licensee, fiduciary of the applicant, or fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part; or

         2. (B) there is a delinquency in paying a tax under this part for:

            1. (I)

               1. (Aa) an applicant; or
               2. (Bb) a licensee;

            2. (II) a fiduciary of the:

               1. (Aa) applicant; or
               2. (Bb) licensee; or
            3. (III) a person for which the applicant, licensee, fiduciary of the applicant, or fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part.

   5. (e) Except as provided in Subsection (5)(f), for purposes of Subsection (5)(d)(ii):

      1. (i) for an applicant, the amount of the delinquency is the sum of:

         1. (A) the amount of any delinquency that served as a basis for revoking the license under this section of:

            1. (I) the applicant;
            2. (II) a fiduciary of the applicant; or
            3. (III) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part; or

         2. (B) the amount of tax that any of the following owe under this part:

            1. (I) the applicant;
            2. (II) a fiduciary of the applicant; and
            3. (III) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part; or

      2. (ii) for a licensee, the amount of the delinquency is the sum of:

         1. (A) the amount of any delinquency that served as a basis for revoking the license under this section of:

            1. (I) the licensee;
            2. (II) a fiduciary of the licensee; or
            3. (III) a person for which the licensee or the fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part; or

         2. (B) the amount of tax that any of the following owe under this part:

            1. (I) the licensee;
            2. (II) a fiduciary of the licensee; and
            3. (III) a person for which the licensee or the fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part.

   6. (f) Notwithstanding Subsection (5)(d) or (e), a bond required by this Subsection (5) may not:

      1. (i) be less than $10,000; or
      2. (ii) exceed $500,000.

   7. (g)

      1. (i) Subject to Subsection (5)(g)(ii), a bond required by this section may be combined into one bond with any other bond required by this chapter.

      2. (ii) For purposes of Subsection (5)(g)(i), if a bond required by this section is combined into one bond with any other bond required by this chapter, the amount of that combined bond is determined by:

         1. (A) calculating the separate amount of each bond required for each type of fuel included in the combined bond; and
         2. (B) aggregating the separate amounts calculated in Subsection (5)(g)(ii)(A).

6. (6)

   1. (a) The commission shall revoke a license under this section if:

      1. (i) a licensee violates any provision of this part; and

      2. (ii) before the commission revokes the license the commission provides the licensee:

         1. (A) reasonable notice; and
         2. (B) a hearing.

   2. (b) If the commission revokes a licensee's license in accordance with Subsection (6)(a), the commission may not issue another license to that licensee until that licensee complies with the requirements of this part, including:

      1. (i) paying any:

         1. (A) tax due under this part;
         2. (B) penalty as provided in Section 59-1-401; or
         3. (C) interest as provided in Section 59-1-402; and
      2. (ii) posting a bond in accordance with Subsection (5).

Amended by Chapter 382, 2008 General Session