Utah Statutes
§ 59-14-407 — Reporting of manufacturer name.
Utah·Title 59 Revenue and Taxation·Ch. 59-14 Cigarette and Tobacco Tax and Licensing Act·Part 59-14-4 Cigarettes and Tobacco Products
(1)As used in this section:
(1)(a) "Cigarette" has the same meaning as defined in Section 59-22-202.
(1)(b) "Tobacco product manufacturer" has the same meaning as defined in Section 59-22-202.
(2)Any manufacturer, distributor, wholesaler, or retail dealer who under Section 59-14-205 affixes a stamp to an individual package or container of cigarettes manufactured or sold by a tobacco product manufacturer required to place funds into escrow under Section 59-22-203 shall report quarterly to the commission:
(2)(a) the quantity of cigarettes in the package or container; and
(2)(b) the name of the manufacturer of the cigarettes.
(3)Any manufacturer, distributor, wholesaler, retail dealer, or other person who is required to pay the tax levied under Part 3, Tobacco Products, on a tobacco pro
Free access — add to your briefcase to read the full text and ask questions with AI
Utah § 59-14-407 (Reporting of manufacturer name.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Chapter 164, 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.