Title 59 Chapter 13 Section 403

<< Previous Section (59-13-402) Download Options: PDF | RTF | WordPerfect Next Section (59-13-501) >>
Title 59
Revenue and Taxation
Chapter 13
Motor and Special Fuel Tax Act
Section 403
Administration and penalties -- Bond requirements.

            

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

            (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(5)(d); and

            (b) has an average tax liability of $500 or less per month.


Amended by Chapter 322, 2006 General Session

<< Previous Section (59-13-402) Download Options: PDF | RTF | WordPerfect Next Section (59-13-501) >>