Cigarettes and Tobacco Products

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

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Section
401

Refund of taxes paid -- Exemption for exported cigarettes and tobacco products.

Section
402

Reports of imports and exports of taxable cigarettes and tobacco products.

Section
403

Duplicate invoice requirements -- Failure to comply -- Penalties.

Section
404

Administration of chapter by commission.

Section
406

Assistance for commission.

Section
407

Reporting of manufacturer name.

Section
409

Definitions -- Credit or refund for tax paid on cigarette or tobacco product that is destroyed or returned to the manufacturer -- Interest -- Rulemaking authority.

Section
410

Action for collection of tax -- Action for refund or credit of tax.