{"data":{"id":"us-ut/utah-code-59-13-203.1","jurisdiction":"us-ut","citation":"Utah Code § 59-13-203.1","heading":"Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds.","body":"(1) As used in this section:\n(a) \"applicant\" means a person that:\n(i) is required by this section to obtain a license; and\n(ii) submits an application:\n(A) to the commission; and\n(B) for a license under this section;\n(b) \"application\" means an application for a license under this section;\n(c) \"fiduciary of the applicant\" means a person that:\n(i) is required to collect, truthfully account for, and pay over a tax under this part for an applicant; and\n(ii)\n(A) is a corporate officer of the applicant described in Subsection (1)(c)(i);\n(B) is a director of the applicant described in Subsection (1)(c)(i);\n(C) is an employee of the applicant described in Subsection (1)(c)(i);\n(D) is a partner of the applicant described in Subsection (1)(c)(i);\n(E) is a trustee of the applicant described in Subsection (1)(c)(i); or\n(F) has a relationship to the applicant described in Subsection (1)(c)(i) that is similar to a relationship described in Subsections (1)(c)(ii)(A) through (E) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;\n(d) \"fiduciary of the licensee\" means a person that:\n(i) is required to collect, truthfully account for, and pay over a tax under this part for a licensee; and\n(ii)\n(A) is a corporate officer of the licensee described in Subsection (1)(d)(i);\n(B) is a director of the licensee described in Subsection (1)(d)(i);\n(C) is an employee of the licensee described in Subsection (1)(d)(i);\n(D) is a partner of the licensee described in Subsection (1)(d)(i);\n(E) is a trustee of the licensee described in Subsection (1)(d)(i); or\n(F) has a relationship to the licensee described in Subsection (1)(d)(i) that is similar to a relationship described in Subsections (1)(d)(ii)(A) through (E) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;\n(e) \"license\" means a license under this section; and\n(f) \"licensee\" means a person that is licensed under this section by the commission.\n(2) A person that is required to collect a tax under this part is guilty of a criminal violation as provided in Section 59-1-401 if before obtaining a license under this section that person engages in business within the state.\n(3) The license described in Subsection (2):\n(a) shall be granted and issued:\n(i) by the commission in accordance with this section;\n(ii) without a license fee; and\n(iii) if:\n(A) an applicant:\n(I) states the applicant's name and address in the application; and\n(II) provides other information in the application that the commission may require; and\n(B) the person meets the requirements of this section to be granted a license as determined by the commission;\n(b) may not be assigned to another person; and\n(c) is valid:\n(i) only for the person named on the license; and\n(ii) until:\n(A) the person described in Subsection (3)(c)(i):\n(I) ceases to do business; or\n(II) changes that person's business address; or\n(B) the commission revokes the license.\n(4) The commission shall review an application and determine whether:\n(a) the applicant meets the requirements of this section to be issued a license; and\n(b) a bond is required to be posted with the commission in accordance with Subsection (5) before the applicant may be issued a license.\n(5)\n(a) An applicant shall post a bond with the commission before the commission may issue the applicant a license if:\n(i) a license under this section was revoked for a delinquency under this part for:\n(A) the applicant;\n(B) a fiduciary of the applicant; or\n(C) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part; or\n(ii) there is a delinquency in paying a tax under this part for:\n(A) the applicant;\n(B) a fiduciary of the applicant; or\n(C) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part.\n(b) If the commission determines it is necessary to ensure compliance with this part, the commission may require a licensee to:\n(i) for a licensee that has not posted a bond under this section with the commission, post a bond with the commission in accordance with Subsections (5)(c) through (g); or\n(ii) for a licensee that has posted a bond under this section with the commission, increase the amount of the bond posted with the commission.\n(c) A bond under this Subsection (5) shall be:\n(i) executed by:\n(A) for an applicant, the applicant as principal, with a corporate surety; or\n(B) for a licensee, the licensee as principal, with a corporate surety; and\n(ii) payable to the commission conditioned upon the faithful performance of all of the requirements of this part including:\n(A) the payment of all taxes under this part;\n(B) the payment of any:\n(I) penalty as provided in Section 59-1-401; or\n(II) interest as provided in Section 59-1-402; or\n(C) any other obligation of the:\n(I) applicant under this part; or\n(II) licensee under this part.\n(d) Except as provided in Subsection (5)(f), the commission shall calculate the amount of a bond under this Subsection (5) on the basis of:\n(i) commission estimates of:\n(A) an applicant's tax liability under this part; or\n(B) a licensee's tax liability under this part; and\n(ii) the amount of a delinquency described in Subsection (5)(e) if:\n(A) a license under this section was revoked for a delinquency under this part for:\n(I)\n(Aa) an applicant; or\n(Bb) a licensee;\n(II) a fiduciary of the:\n(Aa) applicant; or\n(Bb) licensee; or\n(III) a person for which the applicant, licensee, fiduciary of the applicant, or fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part; or\n(B) there is a delinquency in paying a tax under this part for:\n(I)\n(Aa) an applicant; or\n(Bb) a licensee;\n(II) a fiduciary of the:\n(Aa) applicant; or\n(Bb) licensee; or\n(III) a person for which the applicant, licensee, fiduciary of the applicant, or fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part.\n(e) Except as provided in Subsection (5)(f), for purposes of Subsection (5)(d)(ii):\n(i) for an applicant, the amount of the delinquency is the sum of:\n(A) the amount of any delinquency that served as a basis for revoking the license under this section of:\n(I) the applicant;\n(II) a fiduciary of the applicant; or\n(III) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part; or\n(B) the amount of tax that any of the following owe under this part:\n(I) the applicant;\n(II) a fiduciary of the applicant; and\n(III) a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part; or\n(ii) for a licensee, the amount of the delinquency is the sum of:\n(A) the amount of any delinquency that served as a basis for revoking the license under this section of:\n(I) the licensee;\n(II) a fiduciary of the licensee; or\n(III) a person for which the licensee or the fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part; or\n(B) the amount of tax that any of the following owe under this part:\n(I) the licensee;\n(II) a fiduciary of the licensee; and\n(III) a person for which the licensee or the fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part.\n(f) Notwithstanding Subsection (5)(d) or (e), a bond required by this Subsection (5) may not:\n(i) be less than $10,000; or\n(ii) exceed $500,000.\n(g)\n(i) Subject to Subsection (5)(g)(ii), a bond required by this section may be combined into one bond with any other bond required by this chapter.\n(ii) For purposes of Subsection (5)(g)(i), if a bond required by this section is combined into one bond with any other bond required by this chapter, the amount of that combined bond is determined by:\n(A) calculating the separate amount of each bond required for each type of fuel included in the combined bond; and\n(B) aggregating the separate amounts calculated in Subsection (5)(g)(ii)(A).\n(6)\n(a) The commission shall revoke a license under this section if:\n(i) a licensee violates any provision of this part; and\n(ii) before the commission revokes the license the commission provides the licensee:\n(A) reasonable notice; and\n(B) a hearing.\n(b) If the commission revokes a licensee's license in accordance with Subsection (6)(a), the commission may not issue another license to that licensee until that licensee complies with the requirements of this part, including:\n(i) paying any:\n(A) tax due under this part;\n(B) penalty as provided in Section 59-1-401; or\n(C) interest as provided in Section 59-1-402; and\n(ii) posting a bond in accordance with Subsection (5).","path":["Title 59 Revenue and Taxation","Chapter 59-13 Motor and Special Fuel Tax Act","Part 59-13-2 Motor Fuel"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter13/59-13-S203.1.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"dd2a27c00fcbd999cdd18dc1ca55df5f1e9b4fd5117cd3899af8519cb5e9f19e","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-13-202.5","next":"us-ut/utah-code-59-13-204"},"notice":"GroundRules: Original legal text. Not legal advice."}