UTAH CODE (Last Updated: January 16, 2015) |
Title 59. Revenue and Taxation |
Chapter 14. Cigarette and Tobacco Tax and Licensing Act |
Part 4. Cigarettes and Tobacco Products |
§ 59-14-401. Refund of taxes paid -- Exemption for exported cigarettes and tobacco products. |
§ 59-14-402. Reports of imports and exports of taxable cigarettes and tobacco products. |
§ 59-14-403. Duplicate invoice requirements -- Failure to comply -- Penalties. |
§ 59-14-404. Administration of chapter by commission. |
§ 59-14-406. Assistance for commission. |
§ 59-14-407. Reporting of manufacturer name. |
§ 59-14-409. Definitions -- Credit or refund for tax paid on cigarette or tobacco product that is destroyed or returned to the manufacturer -- Interest -- Rulemaking authority. |
§ 59-14-410. Action for collection of tax -- Action for refund or credit of tax. |