UT Code § 59-13-203.1 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 13 - Motor and Special Fuel Tax Act|Part 2 - Motor Fuel|Section 203.1 - Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds.

59-13-203.1. Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds.    (1) As used in this section:   (a) "applicant" means a person that:   (i) is required by this section to obtain a license; and     (ii) submits an application:   (A) to the commission; and     (B) for a license under this section;         (b) "application" means an application for a license under this section;     (c) "fiduciary of the applicant" means a person that:   (i) is required to collect, truthfully account for, and pay over a tax under this part for an applicant; and     (ii)   (A) is a corporate officer of the applicant described in Subsection (1)(c)(i);     (B) is a director of the applicant described in Subsection (1)(c)(i);     (C) is an employee of the applicant described in Subsection (1)(c)(i);     (D) is a partner of the applicant described in Subsection (1)(c)(i);     (E) is a trustee of the applicant described in Subsection (1)(c)(i); or     (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;         (d) "fiduciary of the licensee" means a person that:   (i) is required to collect, truthfully account for, and pay over a tax under this part for a licensee; and     (ii)   (A) is a corporate officer of the licensee described in Subsection (1)(d)(i);     (B) is a director of the licensee described in Subsection (1)(d)(i);     (C) is an employee of the licensee described in Subsection (1)(d)(i);     (D) is a partner of the licensee described in Subsection (1)(d)(i);     (E) is a trustee of the licensee described in Subsection (1)(d)(i); or     (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;         (e) "license" means a license under this section; and     (f) "licensee" means a person that is licensed under this section by the commission.       (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.     (3) The license described in Subsection (2):   (a) shall be granted and issued:   (i) by the commission in accordance with this section;     (ii) without a license fee; and     (iii) if:   (A) an applicant:   (I) states the applicant's name and address in the application; and     (II) provides other information in the application that the commission may require; and       (B) the person meets the requirements of this section to be granted a license as determined by the commission;         (b) may not be assigned to another person; and     (c) is valid:   (i) only for the person named on the license; and     (ii) until:   (A) the person described in Subsection (3)(c)(i):   (I) ceases to do business; or     (II) changes that person's business address; or       (B) the commission revokes the license.           (4) The commission shall review an application and determine whether:   (a) the applicant meets the requirements of this section to be issued a license; and     (b) a bond is required to be posted with the commission in accordance with Subsection (5) before the applicant may be issued a license.       (5)   (a) An applicant shall post a bond with the commission before the commission may issue the applicant a license if:   (i) a license under this section was revoked for a delinquency under this part for:   (A) the applicant;     (B) a fiduciary of the applicant; or     (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       (ii) there is a delinquency in paying a tax under this part for:   (A) the applicant;     (B) a fiduciary of the applicant; or     (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.         (b) If the commission determines it is necessary to ensure compliance with this part, the commission may require a licensee to:   (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     (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.       (c) A bond under this Subsection (5) shall be:   (i) executed by:   (A) for an applicant, the applicant as principal, with a corporate surety; or     (B) for a licensee, the licensee as principal, with a corporate surety; and       (ii) payable to the commission conditioned upon the faithful performance of all of the requirements of this part including:   (A) the payment of all taxes under this part;     (B) the payment of any:   (I) penalty as provided in Section 59-1-401; or     (II) interest as provided in Section 59-1-402; or       (C) any other obligation of the:   (I) applicant under this part; or     (II) licensee under this part.           (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:   (i) commission estimates of:   (A) an applicant's tax liability under this part; or     (B) a licensee's tax liability under this part; and       (ii) the amount of a delinquency described in Subsection (5)(e) if:   (A) a license under this section was revoked for a delinquency under this part for:   (I)   (Aa) an applicant; or     (Bb) a licensee;       (II) a fiduciary of the:   (Aa) applicant; or     (Bb) licensee; or       (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       (B) there is a delinquency in paying a tax under this part for:   (I)   (Aa) an applicant; or     (Bb) a licensee;       (II) a fiduciary of the:   (Aa) applicant; or     (Bb) licensee; or       (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.           (e) Except as provided in Subsection (5)(f), for purposes of Subsection (5)(d)(ii):   (i) for an applicant, the amount of the delinquency is the sum of:   (A) the amount of any delinquency that served as a basis for revoking the license under this section of:   (I) the applicant;     (II) a fiduciary of the applicant; or     (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       (B) the amount of tax that any of the following owe under this part:   (I) the applicant;     (II) a fiduciary of the applicant; and     (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         (ii) for a licensee, the amount of the delinquency is the sum of:   (A) the amount of any delinquency that served as a basis for revoking the license under this section of:   (I) the licensee;     (II) a fiduciary of the licensee; or     (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       (B) the amount of tax that any of the following owe under this part:   (I) the licensee;     (II) a fiduciary of the licensee; and     (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.           (f) Notwithstanding Subsection (5)(d) or (e), a bond required by this Subsection (5) may not:   (i) be less than $10,000; or     (ii) exceed $500,000.       (g)   (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.     (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:   (A) calculating the separate amount of each bond required for each type of fuel included in the combined bond; and     (B) aggregating the separate amounts calculated in Subsection (5)(g)(ii)(A).           (6)   (a) The commission shall revoke a license under this section if:   (i) a licensee violates any provision of this part; and     (ii) before the commission revokes the license the commission provides the licensee:   (A) reasonable notice; and     (B) a hearing.         (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:   (i) paying any:   (A) tax due under this part;     (B) penalty as provided in Section 59-1-401; or     (C) interest as provided in Section 59-1-402; and       (ii) posting a bond in accordance with Subsection (5).        Amended by Chapter 382, 2008 General Session