§ 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.