Utah § 59-14-304 - Transitional inventory tax on tobacco products -- Penalties and interest for failure to comply.

Full text of Utah Utah Code § 59-14-304 — Transitional inventory tax on tobacco products -- Penalties and interest for failure to comply., with citation guidance and answers to common questions.

§ 59-14-304. Transitional inventory tax on tobacco products -- Penalties and interest for failure to comply.

59-14-304.  Transitional inventory tax on tobacco products -- Penalties and interest for failure to comply.
(1) In addition to the tax described in Section 59-14-302, there is imposed, beginning on July 1, 2010, an inventory tax on all tobacco products subject to the tax described in Section 59-14-302, upon the sale, use, or storage of those tobacco products in the state, as follows:
(a) the tax imposed in this section applies only to tobacco products sold, used, or stored in the state on or after July 1, 2010:
(i) for which the tax was paid at the tax rate imposed under Section 59-14-302 that was applicable on June 30, 2010; and
(ii) for which the tax imposed in this section has not been paid; and
(b) the tax imposed in this section is equal to the difference between:
(i) the tax imposed on those tobacco products under Section 59-14-302, beginning on July 1, 2010; and
(ii) the tax imposed on those tobacco products under Section 59-14-302 on or before June 30, 2010.
(2) The tax imposed in this section shall be paid by the manufacturer, jobber, distributor, wholesaler, or retailer.
(3) A person described in Subsection (2) shall remit the tax imposed in this section, in a return prescribed by the commission, on or before July 31, 2010.
(4) Failure of a person to comply with the requirements of this section subjects the person to the penalties and interest described in Sections 59-1-401 and 59-1-402.
(5) The commission may not waive the interest or penalties imposed on a person for failure to comply with the requirements of this section.


Amended by Chapter 407, 2010 General Session, (Coordination Clause)
Enacted by Chapter 415, 2010 General Session

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 59-14-304

What does Utah Code § 59-14-304 cover?

Section 59-14-304 ("Transitional inventory tax on tobacco products -- Penalties and interest for failure to comply.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 59-14-304?

A common citation format is "Utah Code § 59-14-304" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 59-14-304 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

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