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2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 13 - Motor and Special Fuel Tax Act
Part 4 - Aviation Fuel
Section 403 - Administration and penalties -- Bond requirements.
Universal Citation:
UT Code § 59-13-403 (2025)
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Effective 5/14/2019
59-13-403. Administration and penalties -- Bond requirements.
Amended by Chapter 136, 2019 General Session
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(7)(d); and
- (b) has an average tax liability of $500 or less per month.
Amended by Chapter 136, 2019 General Session
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