Utah Statutes
§ 59-13-403 — Administration and penalties -- Bond requirements.
Utah·Title 59 Revenue and Taxation·Ch. 59-13 Motor and Special Fuel Tax Act·Part 59-13-4 Aviation Fuel
(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:
(2)(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.
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Legislative History
Amended by Chapter 136, 2019 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.