Title 59 Revenue and Taxation Chapter 14 Cigarette and Tobacco Tax and Licensing Act Section 407 Reporting of manufacturer name.
59-14-407.Reporting of manufacturer name.
(1) As used in this section:
(a) "Cigarette" has the same meaning as defined in Section 59-22-202.
(b) "Tobacco product manufacturer" has the same meaning as defined in Section
59-22-202.
(2) Any manufacturer, distributor, wholesaler, or retail dealer who under Section
59-14-205 affixes a stamp to an individual package or container of cigarettes manufactured or
sold by a tobacco product manufacturer required to place funds into escrow under Section
59-22-203 shall report quarterly to the commission:
(a) the quantity of cigarettes in the package or container; and
(b) the name of the manufacturer of the cigarettes.
(3) Any manufacturer, distributor, wholesaler, retail dealer, or other person who is
required to pay the tax levied under Part 3, Tobacco Products, on a tobacco product defined as a
cigarette under Section 59-22-202 and manufactured or sold by a tobacco product manufacturer
required to place funds into escrow under Section 59-22-203 shall report quarterly to the
commission:
(a) the quantity of cigarettes upon which the tax is levied; and
(b) the name of the manufacturer of each cigarette.
(4) (a) The reports under Subsections (2) and (3) shall be made no later than quarterly on
or before the last day of the month following each calendar quarterly period pursuant to rules
established by the commission in accordance with Title 63G, Chapter 3, Utah Administrative
Rulemaking Act.
(b) A person required to file a report under this section is subject to the penalties under
Section 59-1-401 for failing to file a report in a timely manner, or for supplying false or
fraudulent information.
Amended by Chapter 382, 2008 General Session
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