Utah Code 59-13-205. License certificate — Display at place of business — Failure to secure license — Penalties
Current as of: 2024 | Check for updates
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(1) Each distributor of motor fuel shall, at all times, conspicuously display at the distributor’s place of business or agency a license certificate issued by the commission.
Terms Used In Utah Code 59-13-205
- Commission: means the State Tax Commission. See Utah Code 59-13-102
- Distributor: means any person in this state who:(7)(a) imports or causes to be imported motor fuel for use, distribution, or sale, whether at retail or wholesale;(7)(b) produces, refines, manufactures, or compounds motor fuel in this state for use, distribution, or sale in this state;(7)(c) is engaged in the business of purchasing motor fuel for resale in wholesale quantities to retail dealers of motor fuel and who accounts for his own motor fuel tax liability; or(7)(d) for purposes of Part 4, Aviation Fuel, only, makes retail sales of aviation fuel to:(7)(d)(i) federally certificated air carriers; and(7)(d)(ii) other persons. See Utah Code 59-13-102
- Motor fuel: means fuel that is commonly or commercially known or sold as gasoline or gasohol and is used for any purpose, but does not include aviation fuel. See Utah Code 59-13-102
- 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(2) If any person becomes a distributor, without first securing the license required by this part, the motor fuel tax shall be immediately due and payable on account of all motor fuel received. The commission shall proceed immediately to determine the amount of distributions and shall assess immediately the motor fuel tax on account of the distributions, adding to the motor fuel tax a penalty for failure to secure the license as provided in Section59-1-401 .