Part
Tobacco Products
Title 59 — Revenue and Taxation §§ 59-14-301–59-14-305
- Utah Code § 59-14-301— Registration and licensing -- Fee -- Bond exceptions
- Utah Code § 59-14-302— Tax basis -- Rates
- Utah Code § 59-14-303— Remittance of tax -- Returns -- Invoice required -- Filing requirements -- Reports -- Exceptions -- Penalties -- Overpayments
- Utah Code § 59-14-304— Transitional inventory tax on tobacco products -- Penalties and interest for failure to comply
- Utah Code § 59-14-305— Credit or refund for cigarette rolling machine operator