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.

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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
Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5

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

(2)(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.