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2012 Utah Code
Title 59 - Revenue and Taxation
Article 13 - Motor and Special Fuel Tax Act
Section 403 - Administration and penalties -- Bond requirements.
UT Code § 59-13-403 (2012) What's This?
59-13-403. Administration and penalties -- Bond requirements.
(1) All administrative and penalty provisions of Part 2, Motor Fuel, apply to the administration of Part 4, Aviation Fuel.
(2) Notwithstanding Subsection (1), a distributor is not required to furnish a bond if the distributor:
(a) meets the definition of distributor under Subsection 59-13-102(5)(d); and
(b) has an average tax liability of $500 or less per month.
Amended by Chapter 322, 2006 General Session
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