Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-14-704

Cigarette rolling machine operator quarterly report to commission

# (1)

A cigarette rolling machine operator shall each quarter report to the commission:

# (a)

the number of cigarettes, by weight, produced from each of the cigarette rolling machine operator's cigarette rolling machines for the previous calendar quarter;

# (b)

the brand family and the tobacco product manufacturer of the brand family of the tobacco the cigarette rolling machine operator purchased or was provided for use by the cigarette rolling machine operator's cigarette rolling machine for the previous calendar quarter;

# (c)

the ounces of tobacco the cigarette rolling machine operator purchased or was provided for use by the cigarette rolling machine operator's cigarette rolling machine for the previous calendar quarter; and

# (d)

each person from whom the cigarette rolling machine operator purchased or was provided tobacco for use by the cigarette rolling machine operator's cigarette rolling machine for the previous calendar quarter.

# (2)

A cigarette rolling machine operator shall file the report required by this section on the last day of the month immediately following the last day of the previous calendar quarter.

# (3)

The commission shall prescribe the form for the report under this section.

Last amended: Enacted by Chapter 148, 2013 General Session

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