§ 59-13-403

Utah Code Ann. § 59-13-403

Administration and penalties -- Bond requirements.

Effective May 14, 2019Amended by Chapter 136, 2019 General Session
  1. (1) All administrative and penalty provisions of Part 2, Motor Fuel, apply to the administration of Part 4, Aviation Fuel.

  2. (2) Notwithstanding Subsection (1), a distributor is not required to furnish a bond if the distributor:

    1. (a) meets the definition of distributor under Subsection 59-13-102(7)(d); and
    2. (b) has an average tax liability of $500 or less per month.

Amended by Chapter 136, 2019 General Session

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