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U.S. State Codes
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Utah
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Title 59 - Revenue and Taxa...
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Chapter 14 - Cigarette and ...
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Part 3 - Tobacco Products
Part 3 - Tobacco Products
Section 301 - Registration and licensing -- Fee -- Bond exceptions.
Section 302 - Tax basis -- Rates.
Section 303 - Remittance of tax -- Returns -- Invoice required -- Filing requirements -- Reports -- Exceptions -- Penalties -- Overpayments.
Section 304 - Transitional inventory tax on tobacco products -- Penalties and interest for failure to comply.
Section 305 - Credit or refund for cigarette rolling machine operator.