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Utah Code § 59-13-403

Administration and penalties -- Bond requirements

Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective

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Utah Code § 59-13-403, Administration and penalties -- Bond requirements, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2345252
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(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.