{"data":{"id":"us-ut/utah-code-59-13-403","jurisdiction":"us-ut","citation":"Utah Code § 59-13-403","heading":"Administration and penalties -- Bond requirements.","body":"(1) All administrative and penalty provisions of Part 2, Motor Fuel, apply to the administration of Part 4, Aviation Fuel.\n(2) Notwithstanding Subsection (1), a distributor is not required to furnish a bond if the distributor:\n(a) meets the definition of distributor under Subsection 59-13-102(7)(d); and\n(b) has an average tax liability of $500 or less per month.","path":["Title 59 Revenue and Taxation","Chapter 59-13 Motor and Special Fuel Tax Act","Part 59-13-4 Aviation Fuel"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter13/59-13-S403.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"974556c30ff3845c641fe911d3899cd8d14678c6dd76b5ad1703c65ab40d7b25","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-13-402","next":"us-ut/utah-code-59-13-501"},"notice":"GroundRules: Original legal text. Not legal advice."}