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.