2006 Utah Code - 59-14-407 — Reporting of manufacturer name.

     59-14-407.   Reporting of manufacturer name.
     (1) As used in this section:
     (a) "Cigarette" has the same meaning as defined in Section 59-22-202.
     (b) "Tobacco product manufacturer" has the same meaning as defined in Section 59-22-202.
     (2) Any manufacturer, distributor, wholesaler, or retail dealer who under Section 59-14-205 affixes a stamp to an individual package or container of cigarettes manufactured or sold by a tobacco product manufacturer required to place funds into escrow under Section 59-22-203 shall report quarterly to the commission:
     (a) the quantity of cigarettes in the package or container; and
     (b) the name of the manufacturer of the cigarettes.
     (3) Any manufacturer, distributor, wholesaler, retail dealer, or other person who is required to pay the tax levied under Part 3, Tobacco Products, on a tobacco product defined as a cigarette under Section 59-22-202 and manufactured or sold by a tobacco product manufacturer required to place funds into escrow under Section 59-22-203 shall report quarterly to the commission:
     (a) the quantity of cigarettes upon which the tax is levied; and
     (b) the name of the manufacturer of each cigarette.
     (4) (a) The reports under Subsections (2) and (3) shall be made no later than quarterly on or before the last day of the month following each calendar quarterly period pursuant to rules established by the commission in accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act.
     (b) A person required to file a report under this section is subject to the penalties under Section 59-1-401 for failing to file a report in a timely manner, or for supplying false or fraudulent information.

Amended by Chapter 175, 2002 General Session
Amended by Chapter 52, 2002 General Session