There is a newer version of the Utah Code
2015 Utah Code
Title 59 - Revenue and Taxation
Chapter 14 - Cigarette and Tobacco Tax and Licensing Act
Part 3 - Tobacco Products
- Section 301 - Registration and licensing -- Fee -- Bond exceptions.
- Section 301.5 - Commission action to suspend or revoke license.
- Section 302 - Tax basis -- Rates.
- Section 303 - Remittance of tax -- Returns -- Invoice required -- Filing requirements -- Reports -- Exceptions -- Penalties -- Overpayments.
- Section 304 - Transitional inventory tax on tobacco products -- Penalties and interest for failure to comply.
- Section 305 - Credit or refund for cigarette rolling machine operator.
Disclaimer: These codes may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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