UTAH CODE (Last Updated: January 16, 2015) |
Title 59. Revenue and Taxation |
Chapter 14. Cigarette and Tobacco Tax and Licensing Act |
Part 2. Cigarettes |
§ 59-14-207.6. Unstamped cigarettes.
Latest version.
-
(1) A person who ships unstamped cigarette packages into the state, other than to a licensed manufacturer, importer, distributor, or retailer who is authorized to affix stamps, shall first file with the commission a notice of shipment. (2) Subsection (1) does not apply to a common or contract carrier that is transporting cigarettes through this state to another location under a proper bill of lading or freight bill, which states the quantity, source, and destination of the cigarettes.
Enacted by Chapter 217, 2004 General Session