Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-15-106 — Reports by brewers, wholesalers, and distributors outside the state
Every brewer, wholesaler, or distributor outside the state, shipping beer into the state, for sale, use, or consumption within the state shall, before the last day of each month, file with the commission a return prescribed by the commission for the preceding calendar month and containing any information required by the commission.
Source: official text