Part

Remote Retail Sales Of Cigar And Pipe Tobacco Licensing And Taxation Act

Title 59 — Revenue and Taxation §§ 59-14-901–59-14-906

Utah Code § 59-14-901— Definitions
Utah Code § 59-14-902— Authorization for remote retail sale of a cigar or pipe tobacco
Utah Code § 59-14-903— License to make a remote retail sale of a cigar or pipe tobacco
Utah Code § 59-14-904— Taxation of a remote retail sale of a cigar or pipe tobacco
Utah Code § 59-14-905— Remittance of tax -- Returns -- Invoice required -- Filing requirement -- Exception -- Penalty -- Overpayment
Utah Code § 59-14-906— Criminal penalty for making a remote retail sale without compliance with this part