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UTAH CODE (Last Updated: January 16, 2015) |
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Title 59. Revenue and Taxation |
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Chapter 14. Cigarette and Tobacco Tax and Licensing Act |
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Part 3. Tobacco Products |
| § 59-14-301. Registration and licensing -- Fee -- Bond exceptions. |
| § 59-14-301.5. Commission action to suspend or revoke license. |
| § 59-14-302. Tax basis -- Rates. (Effective 5/13/2014) |
| § 59-14-303. Remittance of tax -- Returns -- Invoice required -- Filing requirements -- Reports -- Exceptions -- Penalties -- Overpayments. |
| § 59-14-304. Transitional inventory tax on tobacco products -- Penalties and interest for failure to comply. |
| § 59-14-305. Credit or refund for cigarette rolling machine operator. |