(1) As used in this section:

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Terms Used In Utah Code 59-13-203.1

  • Commission: means the State Tax Commission. See Utah Code 59-13-102
  • Fiduciary: A trustee, executor, or administrator.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Person: means :
         (24)(a) an individual;
         (24)(b) an association;
         (24)(c) an institution;
         (24)(d) a corporation;
         (24)(e) a company;
         (24)(f) a trust;
         (24)(g) a limited liability company;
         (24)(h) a partnership;
         (24)(i) a political subdivision;
         (24)(j) a government office, department, division, bureau, or other body of government; and
         (24)(k) any other organization or entity. See Utah Code 68-3-12.5
  • State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
  • Trustee: A person or institution holding and administering property in trust.
     (1)(a) “applicant” means a person that:

          (1)(a)(i) is required by this section to obtain a license; and
          (1)(a)(ii) submits an application:

               (1)(a)(ii)(A) to the commission; and
               (1)(a)(ii)(B) for a license under this section;
     (1)(b) “application” means an application for a license under this section;
     (1)(c) “fiduciary of the applicant” means a person that:

          (1)(c)(i) is required to collect, truthfully account for, and pay over a tax under this part for an applicant; and
          (1)(c)(ii)

               (1)(c)(ii)(A) is a corporate officer of the applicant described in Subsection (1)(c)(i);
               (1)(c)(ii)(B) is a director of the applicant described in Subsection (1)(c)(i);
               (1)(c)(ii)(C) is an employee of the applicant described in Subsection (1)(c)(i);
               (1)(c)(ii)(D) is a partner of the applicant described in Subsection (1)(c)(i);
               (1)(c)(ii)(E) is a trustee of the applicant described in Subsection (1)(c)(i); or
               (1)(c)(ii)(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;
     (1)(d) “fiduciary of the licensee” means a person that:

          (1)(d)(i) is required to collect, truthfully account for, and pay over a tax under this part for a licensee; and
          (1)(d)(ii)

               (1)(d)(ii)(A) is a corporate officer of the licensee described in Subsection (1)(d)(i);
               (1)(d)(ii)(B) is a director of the licensee described in Subsection (1)(d)(i);
               (1)(d)(ii)(C) is an employee of the licensee described in Subsection (1)(d)(i);
               (1)(d)(ii)(D) is a partner of the licensee described in Subsection (1)(d)(i);
               (1)(d)(ii)(E) is a trustee of the licensee described in Subsection (1)(d)(i); or
               (1)(d)(ii)(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;
     (1)(e) “license” means a license under this section; and
     (1)(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):

     (3)(a) shall be granted and issued:

          (3)(a)(i) by the commission in accordance with this section;
          (3)(a)(ii) without a license fee; and
          (3)(a)(iii) if:

               (3)(a)(iii)(A) an applicant:

                    (3)(a)(iii)(A)(I) states the applicant’s name and address in the application; and
                    (3)(a)(iii)(A)(II) provides other information in the application that the commission may require; and
               (3)(a)(iii)(B) the person meets the requirements of this section to be granted a license as determined by the commission;
     (3)(b) may not be assigned to another person; and
     (3)(c) is valid:

          (3)(c)(i) only for the person named on the license; and
          (3)(c)(ii) until:

               (3)(c)(ii)(A) the person described in Subsection (3)(c)(i):

                    (3)(c)(ii)(A)(I) ceases to do business; or
                    (3)(c)(ii)(A)(II) changes that person’s business address; or
               (3)(c)(ii)(B) the commission revokes the license.
(4) The commission shall review an application and determine whether:

     (4)(a) the applicant meets the requirements of this section to be issued a license; and
     (4)(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)

     (5)(a) An applicant shall post a bond with the commission before the commission may issue the applicant a license if:

          (5)(a)(i) a license under this section was revoked for a delinquency under this part for:

               (5)(a)(i)(A) the applicant;
               (5)(a)(i)(B) a fiduciary of the applicant; or
               (5)(a)(i)(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
          (5)(a)(ii) there is a delinquency in paying a tax under this part for:

               (5)(a)(ii)(A) the applicant;
               (5)(a)(ii)(B) a fiduciary of the applicant; or
               (5)(a)(ii)(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.
     (5)(b) If the commission determines it is necessary to ensure compliance with this part, the commission may require a licensee to:

          (5)(b)(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
          (5)(b)(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.
     (5)(c) A bond under this Subsection (5) shall be:

          (5)(c)(i) executed by:

               (5)(c)(i)(A) for an applicant, the applicant as principal, with a corporate surety; or
               (5)(c)(i)(B) for a licensee, the licensee as principal, with a corporate surety; and
          (5)(c)(ii) payable to the commission conditioned upon the faithful performance of all of the requirements of this part including:

               (5)(c)(ii)(A) the payment of all taxes under this part;
               (5)(c)(ii)(B) the payment of any:

                    (5)(c)(ii)(B)(I) penalty as provided in Section 59-1-401; or
                    (5)(c)(ii)(B)(II) interest as provided in Section 59-1-402; or
               (5)(c)(ii)(C) any other obligation of the:

                    (5)(c)(ii)(C)(I) applicant under this part; or
                    (5)(c)(ii)(C)(II) licensee under this part.
     (5)(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:

          (5)(d)(i) commission estimates of:

               (5)(d)(i)(A) an applicant’s tax liability under this part; or
               (5)(d)(i)(B) a licensee’s tax liability under this part; and
          (5)(d)(ii) the amount of a delinquency described in Subsection (5)(e) if:

               (5)(d)(ii)(A) a license under this section was revoked for a delinquency under this part for:

                    (5)(d)(ii)(A)(I)

                         (5)(d)(ii)(A)(I)(Aa) an applicant; or
                         (5)(d)(ii)(A)(I)(Bb) a licensee;
                    (5)(d)(ii)(A)(II) a fiduciary of the:

                         (5)(d)(ii)(A)(II)(Aa) applicant; or
                         (5)(d)(ii)(A)(II)(Bb) licensee; or
                    (5)(d)(ii)(A)(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
               (5)(d)(ii)(B) there is a delinquency in paying a tax under this part for:

                    (5)(d)(ii)(B)(I)

                         (5)(d)(ii)(B)(I)(Aa) an applicant; or
                         (5)(d)(ii)(B)(I)(Bb) a licensee;
                    (5)(d)(ii)(B)(II) a fiduciary of the:

                         (5)(d)(ii)(B)(II)(Aa) applicant; or
                         (5)(d)(ii)(B)(II)(Bb) licensee; or
                    (5)(d)(ii)(B)(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.
     (5)(e) Except as provided in Subsection (5)(f), for purposes of Subsection (5)(d)(ii):

          (5)(e)(i) for an applicant, the amount of the delinquency is the sum of:

               (5)(e)(i)(A) the amount of any delinquency that served as a basis for revoking the license under this section of:

                    (5)(e)(i)(A)(I) the applicant;
                    (5)(e)(i)(A)(II) a fiduciary of the applicant; or
                    (5)(e)(i)(A)(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
               (5)(e)(i)(B) the amount of tax that any of the following owe under this part:

                    (5)(e)(i)(B)(I) the applicant;
                    (5)(e)(i)(B)(II) a fiduciary of the applicant; and
                    (5)(e)(i)(B)(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
          (5)(e)(ii) for a licensee, the amount of the delinquency is the sum of:

               (5)(e)(ii)(A) the amount of any delinquency that served as a basis for revoking the license under this section of:

                    (5)(e)(ii)(A)(I) the licensee;
                    (5)(e)(ii)(A)(II) a fiduciary of the licensee; or
                    (5)(e)(ii)(A)(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
               (5)(e)(ii)(B) the amount of tax that any of the following owe under this part:

                    (5)(e)(ii)(B)(I) the licensee;
                    (5)(e)(ii)(B)(II) a fiduciary of the licensee; and
                    (5)(e)(ii)(B)(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.
     (5)(f) Notwithstanding Subsection (5)(d) or (e), a bond required by this Subsection (5) may not:

          (5)(f)(i) be less than $10,000; or
          (5)(f)(ii) exceed $500,000.
     (5)(g)

          (5)(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.
          (5)(g)(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:

               (5)(g)(ii)(A) calculating the separate amount of each bond required for each type of fuel included in the combined bond; and
               (5)(g)(ii)(B) aggregating the separate amounts calculated in Subsection (5)(g)(ii)(A).
(6)

     (6)(a) The commission shall revoke a license under this section if:

          (6)(a)(i) a licensee violates any provision of this part; and
          (6)(a)(ii) before the commission revokes the license the commission provides the licensee:

               (6)(a)(ii)(A) reasonable notice; and
               (6)(a)(ii)(B) a hearing.
     (6)(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:

          (6)(b)(i) paying any:

               (6)(b)(i)(A) tax due under this part;
               (6)(b)(i)(B) penalty as provided in Section 59-1-401; or
               (6)(b)(i)(C) interest as provided in Section 59-1-402; and
          (6)(b)(ii) posting a bond in accordance with Subsection (5).
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