2006 Utah Code - 59-14-303 — Remittance of tax -- Returns -- Invoice required -- Filing requirements -- Reports -- Exceptions -- Penalties -- Overpayments.

     59-14-303.   Remittance of tax -- Returns -- Invoice required -- Filing requirements -- Reports -- Exceptions -- Penalties -- Overpayments.
     (1) The taxes imposed on all tobacco products shall be remitted to the commission together with quarterly returns as prescribed by the commission. These returns shall be due and payable to the commission quarterly on or before the last day of the month following each calendar quarterly period.
     (2) Every manufacturer, wholesaler, retailer, or any other person selling tobacco products to persons other than ultimate consumers shall furnish with each sale an itemized invoice showing the seller's name and address, the name and address of the purchaser, the date of sale, the name and price of the product, and the discount, if any. A notation should be made that the price includes or does not include the tax. Copies of this invoice shall be retained by the seller and the purchaser and shall be available for inspection by the commission or its agent for a period of three years.
     (3) Any person who causes untaxed products, subject to the tax imposed by this chapter, to be brought into the state for use or other consumption, shall file with the commission, on forms prescribed by the commission, a statement showing the quantity and description of the products and pay the tax imposed by this chapter on all those products. This statement shall be filed and the tax paid no later than 15 days from the date of the import of the untaxed products. If any person regularly imports those products, the person may, upon applying to the commission, arrange to file reports on a monthly basis and pay the tax on all products imported during the previous calendar month on or before the 15th day of the following month.
     (4) No report is required from nonresidents or tourists who import any products taxed by this chapter if the products are for their own use or consumption while in this state. No report is required of persons who are liable for the payment of taxes in the manner set forth in this section and Section 59-14-205.
     (5) Any manufacturer, wholesaler, retailer, or any other person subject to this section who fails to pay the tax prescribed by this chapter, or fails to pay the tax on time, or fails to file a return required by this chapter, shall pay, in addition to the tax, a penalty as provided in Section 59-1-401, plus interest at the rate and in the manner prescribed in Section 59-1-402. The minimum penalty shall be $10 for each offense.
     (6) An overpayment of a tax imposed by this chapter shall accrue interest at the rate and in the manner prescribed in Section 59-1-402.

Amended by Chapter 135, 2005 General Session