Part
Cigarettes and Tobacco Products
Title 59 — Revenue and Taxation §§ 59-14-401–59-14-410
- Utah Code § 59-14-401— Refund of taxes paid -- Exemption for exported cigarettes and tobacco products
- Utah Code § 59-14-402— Reports of imports and exports of taxable cigarettes and tobacco products
- Utah Code § 59-14-403— Duplicate invoice requirements -- Failure to comply -- Penalties
- Utah Code § 59-14-404— Administration of chapter by commission
- Utah Code § 59-14-406— Assistance for commission
- Utah Code § 59-14-407— Reporting of manufacturer name
- Utah Code § 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
- Utah Code § 59-14-410— Action for collection of tax -- Action for refund or credit of tax