Utah § 59-14-402 Reports of imports and exports of taxable cigarettes and tobacco products.

Utah Statutes

§ 59-14-402 — Reports of imports and exports of taxable cigarettes and tobacco products.

Utah § 59-14-402

Title 59Revenue and Taxation

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

Part 59-14-4Cigarettes and Tobacco Products

This text of Utah § 59-14-402 (Reports of imports and exports of taxable cigarettes and tobacco products.) 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. § 59-14-402 (2026).

Text

Every common carrier hauling, transporting, or shipping into or out of the state any taxable cigarettes or tobacco products from or to any other state or foreign country shall, when required by the commission, report in writing to the commission all those shipments or deliveries on blanks furnished by the commission.  The report shall give the date, to whom the products were consigned and delivered, the quantity as shown by the bill of lading, and any other information the commission may require.  The commission is expressly authorized to exact this information from common carriers.

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Every common carrier hauling, transporting, or shipping into or out of the state any taxable cigarettes or tobacco products from or to any other state or foreign country shall, when required by the commission, report in writing to the commission all those shipments or deliveries on blanks furnished by the commission. The report shall give the date, to whom the products were consigned and delivered, the quantity as shown by the bill of lading, and any other information the commission may require. The commission is expressly authorized to exact this information from common carriers.