Tobacco Products

  1. Law
  2. Utah Code
  3. Revenue and Taxation
  4. Cigarette and Tobacco Tax and Licensing Act
  5. Tobacco Products

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Section
301

Registration and licensing -- Fee -- Bond exceptions.

Section
302

Tax basis -- Rates.

Section
303

Remittance of tax -- Returns -- Invoice required -- Filing requirements -- Reports -- Exceptions -- Penalties -- Overpayments.

Section
304

Transitional inventory tax on tobacco products -- Penalties and interest for failure to comply.

Section
305

Credit or refund for cigarette rolling machine operator.