1. (1) All administrative and penalty provisions of Part 2, Motor Fuel, apply to the administration of Part 4, Aviation Fuel.

2. (2) Notwithstanding Subsection (1), a distributor is not required to furnish a bond if the distributor:

   1. (a) meets the definition of distributor under Subsection 59-13-102(7)(d); and
   2. (b) has an average tax liability of $500 or less per month.

Amended by Chapter 136, 2019 General Session