32 chapters · 1,123 sections in this title.
Utah Code § 59-14-401 Refund of taxes paid -- Exemption for exported cigarettes and tobacco products.
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59-14-401. Refund of taxes paid -- Exemption for exported cigarettes and tobacco products. (1) When any cigarette or tobacco product taxed under this chapter is sold and shipped to a regular dealer in those articles in another state, the seller in this state shall be entitled to …
Utah Code § 59-14-402 Reports of imports and exports of taxable cigarettes and tobacco products.
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59-14-402. Reports of imports and exports of taxable cigarettes and tobacco products. Every common carrier hauling, transporting, or shipping into or out of the state any taxable cigarettes or tobacco products from or to any other state or foreign country shall, when required by …
Utah Code § 59-14-403 Duplicate invoice requirements -- Failure to comply -- Penalties.
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59-14-403. Duplicate invoice requirements -- Failure to comply -- Penalties. All persons dealing in taxable cigarettes or tobacco products, who purchase or receive these commodities from outside the state, whether the product is delivered through a wholesaler or distributor in th…
Utah Code § 59-14-404 Administration of chapter by commission.
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59-14-404. Administration of chapter by commission. The commission shall administer and enforce the taxes imposed by this chapter and may: (1) enter upon the premises of any taxpayer and examine or cause to be examined by any agent or representative designated by it for that purp…