59-14-401. Refund of taxes paid — Exemption for exported cigarettes and tobacco products. (1) (a) When any cigarette or tobacco product taxed under this chapter is sold and shipped to a regular dealer in those articles in another state, the seller in this state shall be entitled to a refund of the actual amount of […]
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 […]
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 […]
59-14-404. Administration of chapter by commission. The commission shall administer and enforce the taxes imposed by this chapter and may: (1) enter upon the premises of any taxpayer and examine or cause to be examined by any agent or representative designated by it for that purpose, any books, papers, records, or memoranda bearing upon the […]
59-14-406. Assistance for commission. The commission may call to its aid the attorney general, any city, county, or district attorney, or any peace officer to enforce any tax laws which it administers. Amended by Chapter 38, 1993 General Session
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 […]
59-14-409. Definitions — Credit or refund for tax paid on cigarette or tobacco product that is destroyed or returned to the manufacturer — Interest — Rulemaking authority. (1) As used in this section, “licensed person” means a person: (a) licensed by the commission in accordance with Section 59-14-202; and (b) that is a: (i) distributor; […]
59-14-410. Action for collection of tax — Action for refund or credit of tax. (1) (a) Except as provided in Subsections (2) through (5), the commission shall assess a tax under this chapter within three years after a taxpayer files a return. (b) Except as provided in Subsections (2) through (5), if the commission does […]
