Utah § 59-14-207.6 Unstamped cigarettes.

Utah Statutes

§ 59-14-207.6 — Unstamped cigarettes.

Utah § 59-14-207.6

Title 59Revenue and Taxation

Ch. 59-14Cigarette and Tobacco Tax and Licensing Act

Part 59-14-2Cigarettes

This text of Utah § 59-14-207.6 (Unstamped cigarettes.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 59-14-207.6 (2026).

Text

(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.

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(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.