59-13-403 - Administration and penalties -- Bond requirements. - Utah Statutes

59-13-403. Administration and penalties -- Bond requirements.
(1) All administrative and penalty provisions of Part 2, Motor Fuel, apply to theadministration of Part 4, Aviation Fuel.
(2) Notwithstanding Subsection (1), a distributor is not required to furnish a bond if thedistributor:
(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