Utah § 59-14-403 Duplicate invoice requirements -- Failure to comply -- Penalties.

Utah Statutes

§ 59-14-403 — Duplicate invoice requirements -- Failure to comply -- Penalties.

Utah § 59-14-403

Title 59Revenue and Taxation

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

Part 59-14-4Cigarettes and Tobacco Products

This text of Utah § 59-14-403 (Duplicate invoice requirements -- Failure to comply -- Penalties.) 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. § 59-14-403 (2026).

Text

All persons dealing in taxable cigarettes or tobacco products, who purchase or receive these commodities from outside the state, whether the product is delivered through a wholesaler or distributor in this state, or by drop shipment or otherwise, shall mail or deliver a duplicate invoice of all those purchases or receipts to the commission within 10 days after receipt of the commodities if requested by the commission.  Failure to furnish duplicate invoices or receipts as requested is subject to the penalties provided under Section 59-1-401.

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All persons dealing in taxable cigarettes or tobacco products, who purchase or receive these commodities from outside the state, whether the product is delivered through a wholesaler or distributor in this state, or by drop shipment or otherwise, shall mail or deliver a duplicate invoice of all those purchases or receipts to the commission within 10 days after receipt of the commodities if requested by the commission. Failure to furnish duplicate invoices or receipts as requested is subject to the penalties provided under Section 59-1-401.