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
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Last revised: Thursday, May 28, 2009