Utah Statutes
§ 59-14-208 — Rules for stamping and packaging procedures -- Penalty.
Utah § 59-14-208
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-14Cigarette and Tobacco Tax and Licensing Act
Part 59-14-2Cigarettes
This text of Utah § 59-14-208 (Rules for stamping and packaging procedures -- Penalty.) 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. § 59-14-208 (2026).
Text
(1)The commission may by rule provide for the method of breaking packages, the forms and kinds of containers, and the method of affixing or cancelling stamps. These rules shall allow for the enforcement of payment by inspection.
(2)A person is guilty of a class B misdemeanor who:
(2)(a) engages in or permits any practice which is prohibited by law and makes it difficult to enforce the provisions of this chapter by inspection;
(2)(b) refuses to allow full inspection of his premises by any peace officer or of any agent of the commission upon demand; or
(2)(c) hinders or in any way delays or prevents inspection when the demand is made.
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Legislative History
Amended by Chapter 305, 2008 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-14-208, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-14-208.