(d) | for purposes of 4, only, makes retail sales of aviation fuel to:(i) | federally certificated air carriers; and |
(ii) | other persons. See Utah Code 59-13-102Motor 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 59-13-102Person: means :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 Section 59-1-401. |
Enacted by Chapter 6, 1987 General Session
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