a person found to be obliged to transfer aviation fuel (meaning aviation fuel as prescribed in Article 2, item (ii) (Definitions) of the Aviation Fuel Tax Act; the same applies in (b) and the following paragraph) to a person listed in (a) (including a person who stores, transports or loads aviation fuel on consignment from that person) or any other person found to have transactions with a person listed in (a) in connection with that person's own business;