59-14-402. Reports of imports and exports of taxable cigarettes and tobacco
products.
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 Amended by Chapter 2, 1987 General Session
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Last revised: Thursday, May 28, 2009