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Revenue and Taxation | |
Motor and Special Fuel Tax Act | |
Section 403 | Administration and penalties -- Bond requirements. |
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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 |
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