2011 Utah Code
Title 59 Revenue and Taxation
Chapter 15 Beer Tax
Section 106 Reports by motor carriers and brewers, wholesalers, and distributors outside the state.

59-15-106. Reports by motor carriers and brewers, wholesalers, and distributors outside the state.
(1) Every motor carrier as defined under Section 72-9-102 delivering any beer that has been shipped from outside of this state to a point within this state shall, before the last day of each month, report in writing all deliveries during the preceding month to the commission. The report shall be on forms prescribed by, and contain any information required by, the commission.
(2) Every brewer, wholesaler, or distributor outside the state, shipping beer into the state, for sale, use, or consumption within the state shall, before the last day of each month, report in writing upon forms prescribed by the commission any information required by the commission.