Utah Code § 58-37c-19.9

Anhydrous ammonia is a precursor -- Requirements regarding purposes and containers
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(1) A person is guilty of a class A misdemeanor who is not licensed to engage in a regulated transaction and is not excepted from licensure or exempted under Subsection (2), and who possesses any amount of anhydrous ammonia under circumstances not amounting to a violation of Subsection 58-37c-3(11)(k) or 58-37d-4(1)(a). 
 
 
 
 (2) A person who possesses anhydrous ammonia has an affirmative defense to a charge under Subsection (1) if the person is: 
 
 (a) directly involved in or actively operating land in agricultural use as defined in Section 59-2-502; 
 
 
 
 (b) a retail distributor, wholesaler, manufacturer, warehouseman, or common carrier, or an agent of any of these persons, who possesses anhydrous ammonia in the regular course of lawful business activities; 
 
 
 
 (c) directly involved in or actively operating a business or other lawful activity providing or using anhydrous ammonia for refrigeration applications; or 
 
 
 
 (d) directly involved in or actively operating a lawful business enterprise, including an industrial enterprise, that uses anhydrous ammonia in the regular course of its business activities.

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