Section 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.Amended by Chapter 136, 2019 General Session ,§ 88, eff. 5/14/2019.Amended by Chapter 322, 2006 General Session.