59-14-403. Duplicate invoice requirements -- Failure to comply -- Penalties.
All persons dealing in taxable cigarettes or tobacco products, who purchase or receive
these commodities from outside the state, whether the product is delivered through a wholesaler
or distributor in this state, or by drop shipment or otherwise, shall mail or deliver a duplicate
invoice of all those purchases or receipts to the commission within ten days after receipt of the
commodities if requested by the commission. Failure to furnish duplicate invoices or receipts as
requested is subject to the penalties provided under Section 59-1-401.
Renumbered and Amended by Chapter 2, 1987 General Session
Renumbered and Amended by Chapter 3, 1987 General Session
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Last revised: Thursday, May 28, 2009