Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-14-402
Reports of imports and exports of taxable cigarettes and tobacco products
Official textle.utah.gov
Every common carrier hauling, transporting, or shipping into or out of the state any taxable cigarettes or tobacco products from or to any other state or foreign country shall, when required by the commission, report in writing to the commission all those shipments or deliveries on blanks furnished by the commission. The report shall give the date, to whom the products were consigned and delivered, the quantity as shown by the bill of lading, and any other information the commission may require. The commission is expressly authorized to exact this information from common carriers.
Renumbered and
Source: view the official text
In this chapter (40 sections)
- 59-14-204.5 · Application of excise tax on tribal lands
- 59-14-205 · Stamping procedure -- Rules -- Exceptions -- Penalty --…
- 59-14-206 · Sales of stamps -- Deposit of revenues -- Redemption of…
- 59-14-207.5 · Transactions only with licensed manufacturers, importers,…
- 59-14-207.6 · Unstamped cigarettes
- 59-14-208 · Rules for stamping and packaging procedures -- Penalty
- 59-14-208.5 · Payment of cigarette tax by consumers
- 59-14-209 · Penalty for willful violation -- Counterfeit cigarettes
- 59-14-210 · Prohibited sales of cigarettes
- 59-14-211 · Penalties for dealing with prohibited cigarettes -- Private…
- 59-14-212 · Reporting of imported cigarettes -- Penalty
- 59-14-213 · Contraband goods
- 59-14-214 · Nonparticipating manufacturer equity assessment
- 59-14-215 · Transitional inventory tax on cigarettes -- Penalties and…
- 59-14-301 · Registration and licensing -- Fee -- Bond exceptions.…
- 59-14-302 · Tax basis -- Rates. (Superseded 1/1/2027)
- 59-14-303 · Remittance of tax -- Returns -- Invoice required -- Filing…
- 59-14-304 · Transitional inventory tax on tobacco products -- Penalties…
- 59-14-305 · Credit or refund for cigarette rolling machine operator
- 59-14-401 · Refund of taxes paid -- Exemption for exported cigarettes…
- 59-14-402 · Reports of imports and exports of taxable cigarettes and…
- 59-14-403 · Duplicate invoice requirements -- Failure to comply --…
- 59-14-404 · Administration of chapter by commission
- 59-14-406 · Assistance for commission
- 59-14-407 · Reporting of manufacturer name
- 59-14-409 · Definitions -- Credit or refund for tax paid on cigarette…
- 59-14-410 · Action for collection of tax -- Action for refund or credit…
- 59-14-501 · Warning labels required
- 59-14-502 · Requirements for placement of warning labels
- 59-14-503 · Authority of commission
- 59-14-504 · Responsibility for placement of warning labels -- One label…
- 59-14-505 · Separate offenses -- Evidence of intended sale of products
- 59-14-506 · Contraband goods
- 59-14-507 · Penalty for violation
- 59-14-508 · Federal laws to supersede these requirements
- 59-14-509 · Restrictions on mail order or Internet sales
- 59-14-601 · Definitions
- 59-14-602 · Certifications -- Directories -- Tax stamps
- 59-14-603 · Directory of cigarettes approved for stamping and sale
- 59-14-604 · Prohibition against stamping, sale, or import of cigarettes…