59-13-403. Administration and penalties -- Bond requirements.
79 words·~1 min read·
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Effective 5/14/2019
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(7)(d) ; and
(b)has an average tax liability of $500 or less per month.
Amended by Chapter 136 , 2019 General Session