59-13-403. Administration and penalties -- Bond requirements.
(1) All administrative and penalty provisions of, apply to the administration of. Part 2, Motor Fuel Part 4, Aviation Fuel
(2) Notwithstanding Subsection, a distributor is not required to furnish a bond if the distributor: (1) meets the definition of distributor under Subsection; and 59-13-102(7)(d) has an average tax liability of $500 or less per month.