Utah Statutes
§ 59-13-403 — Administration and penalties -- Bond requirements.
Utah § 59-13-403
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-13Motor and Special Fuel Tax Act
Part 59-13-4Aviation Fuel
This text of Utah § 59-13-403 (Administration and penalties -- Bond requirements.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Utah Code Ann. § 59-13-403 (2026).
Text
(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.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-13-403, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-13-403.