There is a newer version of the Utah Code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 4 - Cigarettes and Tobacco Products
- Section 401 - Refund of taxes paid -- Exemption for exported cigarettes and tobacco products.
- Section 402 - Reports of imports and exports of taxable cigarettes and tobacco products.
- Section 403 - Duplicate invoice requirements -- Failure to comply -- Penalties.
- Section 404 - Administration of chapter by commission.
- Section 406 - Assistance for commission.
- Section 407 - Reporting of manufacturer name.
- Section 409 - Definitions -- Credit or refund for tax paid on cigarette or tobacco product that is destroyed or returned to the manufacturer -- Interest -- Rulemaking authority.
- Section 410 - Action for collection of tax -- Action for refund or credit of tax.
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