Utah Statutes
§ 59-14-301 — Registration and licensing -- Fee -- Bond exceptions.
Utah·Title 59 Revenue and Taxation·Ch. 59-14 Cigarette and Tobacco Tax and Licensing Act·Part 59-14-3 Tobacco Products
(1)All manufacturers and distributors of all tobacco products, as defined in Section 59-14-102, who are responsible for the collection of tax on tobacco products under this chapter, and all retailers of all tobacco products:
(1)(a) shall register with the commission;
(1)(b) shall be licensed by the commission under Part 2, Cigarettes; and
(1)(c) are subject to the requirements, procedures, and penalties described in Part 2, Cigarettes.
(2)A fee may not be charged for registration and licensing of manufacturers, jobbers, distributors, or retailers of tobacco products in addition to the cigarette license if such a license is required.
(3)The commission shall require any manufacturer, wholesaler, retailer, or any other person subject to this section, and who is responsible for the collect
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Legislative History
Amended by Chapter 96, 2011 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.