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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 4 - Cigarettes and Tobacco Products
Part 4 - Cigarettes and Tobacco Products
Section 401 - Refund of taxes paid -- Exemption for exported cigarettes and tobacco products.
Section 402 - Reports of imports and exports of taxable cigarettes and tobacco products.
Section 403 - Duplicate invoice requirements -- Failure to comply -- Penalties.
Section 404 - Administration of chapter by commission.
Section 406 - Assistance for commission.
Section 407 - Reporting of manufacturer name.
Section 409 - Definitions -- Credit or refund for tax paid on cigarette or tobacco product that is destroyed or returned to the manufacturer -- Interest -- Rulemaking authority.
Section 410 - Action for collection of tax -- Action for refund or credit of tax.