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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 Tob...
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Section 402 - Reports of imports and exports of...
Section 402 - Reports of imports and exports of taxable cigarettes and tobacco products.
UT Code § 59-14-402 (2019) (N/A)
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Section 401 - Refund of taxes paid -- Exemption for exported cigarettes and tobacco products.
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Section 403 - Duplicate invoice requirements -- Failure to comply -- Penalties.