Administration and penalties -- Bond requirements.

  1. Law
  2. Utah Code
  3. Revenue and Taxation
  4. Motor and Special Fuel Tax Act
  5. Aviation Fuel
  6. Administration and penalties -- Bond requirements.

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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.




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