Utah Statutes
§ 59-14-404 — Administration of chapter by commission.
Utah·Title 59 Revenue and Taxation·Ch. 59-14 Cigarette and Tobacco Tax and Licensing Act·Part 59-14-4 Cigarettes and Tobacco Products
The commission shall administer and enforce the taxes imposed by this chapter and may:
(1)enter upon the premises of any taxpayer and examine or cause to be examined by any agent or representative designated by it for that purpose, any books, papers, records, or memoranda bearing upon the taxes; and
(2)secure any other information directly or indirectly concerned in the enforcement of this chapter.
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Legislative History
Renumbered and Amended by Chapter 2, 1987 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.