Utah Statutes
§ 59-14-404 — Administration of chapter by commission.
Utah § 59-14-404
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-14Cigarette and Tobacco Tax and Licensing Act
Part 59-14-4Cigarettes and Tobacco Products
This text of Utah § 59-14-404 (Administration of chapter by commission.) 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. § 59-14-404 (2026).
Text
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.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-14-404, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-14-404.