Section 103 – Waiver or reduction of penalty.

59-14-103. Waiver or reduction of penalty. The commission may, upon making a record of its actions, and upon reasonable cause shown, waive, reduce, or compromise any of the penalties or interest imposed under: (1) Subsection 59-14-212(4)(b)(ii); (2) Subsection 59-14-214(5)(b)(ii); (3) Subsection 59-14-407(5)(b)(ii); (4) Subsection 59-14-606(7)(b)(ii); or (5) Subsection 59-14-608(1)(d). Enacted by Chapter 164, 2011 General […]

Section 104 – Rate reduction for modified risk tobacco products.

Effective 7/1/2020 59-14-104. Rate reduction for modified risk tobacco products. (1) Beginning July 1, 2021, the tax imposed under this chapter is reduced in accordance with Subsection (2): (a) on the first day of a calendar quarter; and (b) after a 90-day period beginning on the day on which the commission receives a notice from […]