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

Latest version.

(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

                    
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