2011 Utah Code
Title 59 Revenue and Taxation
Chapter 14 Cigarette and Tobacco Tax and Licensing Act
Section 207.6 Unstamped cigarettes.

59-14-207.6. Unstamped cigarettes.
(1) A person who ships unstamped cigarette packages into the state, other than to a licensed manufacturer, importer, distributor, or retailer who is authorized to affix stamps, shall first file with the commission a notice of shipment.
(2) Subsection (1) does not apply to a common or contract carrier that is transporting cigarettes through this state to another location under a proper bill of lading or freight bill, which states the quantity, source, and destination of the cigarettes.