Utah Code § 59-13-403 — Administration and penalties -- Bond requirements

(1)
All administrative and penalty provisions of Part 2, Motor Fuel, apply to the administration of Part 4, Aviation Fuel.
(2)
Notwithstanding Subsection (1), a distributor is not required to furnish a bond if the distributor:
(a)
meets the definition of distributor under Subsection 59-13-102(7)(d); and
(b)
has an average tax liability of $500 or less per month.