UTAH CODE (Last Updated: January 16, 2015) |
Title 59. Revenue and Taxation |
Chapter 14. Cigarette and Tobacco Tax and Licensing Act |
Part 2. Cigarettes |
§ 59-14-208. Rules for stamping and packaging procedures -- Penalty.
Latest version.
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(1) The commission may by rule provide for the method of breaking packages, the forms and kinds of containers, and the method of affixing or cancelling stamps. These rules shall allow for the enforcement of payment by inspection.
Amended by Chapter 305, 2008 General Session