| << Previous Section (59-14-207.5) | Next Section (59-14-208) >> |
Revenue and Taxation | |
Cigarette and Tobacco Tax and Licensing Act | |
Section 207.6 | Unstamped cigarettes. |
|
59-14-207.6. Unstamped cigarettes. (1) A person who ships unstamped cigarette packages into the state, other than to a licensed manufacturer, importer, distributor, or retailer who is authorized to affix stamps, shall first file with the commission a notice of shipment. (2) Subsection (1) does not apply to a common or contract carrier that is transporting cigarettes through this state to another location under a proper bill of lading or freight bill, which states the quantity, source, and destination of the cigarettes.
Enacted by Chapter 217, 2004 General Session |
| << Previous Section (59-14-207.5) | Next Section (59-14-208) >> |