59-13-205 - License certificate -- Display at place of business -- Failure to secure license -- Penalties. - Utah Statutes

59-13-205. License certificate -- Display at place of business -- Failure to securelicense -- Penalties.
(1) Each distributor of motor fuel shall, at all times, conspicuously display at thedistributor's place of business or agency a license certificate issued by the commission.
(2) If any person becomes a distributor, without first securing the license required by thispart, the motor fuel tax shall be immediately due and payable on account of all motor fuelreceived. The commission shall proceed immediately to determine the amount of distributionsand shall assess immediately the motor fuel tax on account of the distributions, adding to themotor fuel tax a penalty for failure to secure the license as provided in Section 59-1-401.

Enacted by Chapter 6, 1987 General Session