Utah § 59-14-305 - Credit or refund for cigarette rolling machine operator.
Full text of Utah Utah Code § 59-14-305 — Credit or refund for cigarette rolling machine operator., with citation guidance and answers to common questions.
§ 59-14-305. Credit or refund for cigarette rolling machine operator.
59-14-305.
Credit or refund for cigarette rolling machine operator.
(1)
A cigarette rolling machine operator may claim a credit or refund on a return filed under Section 59-14-303 as provided in this section if:
(a)
a person pays a tax under this chapter on tobacco that the person sells or provides to the cigarette rolling machine operator; and
(b)
the cigarette rolling machine operator pays a tax under Section 59-14-302 on the tobacco that the cigarette rolling machine operator:
(i)
purchases or is provided with under Subsection (1)(a); and
(ii)
uses to produce a cigarette from the cigarette rolling machine.
A cigarette rolling machine operator that claims a credit or refund under this section shall:
(a)
keep in a form prescribed by the commission books and records that are necessary to establish the tax paid under Subsection (1)(a) and the tax paid under Subsection (1)(b) for purposes of calculating the credit or refund the cigarette rolling machine operator may claim;
(b)
keep the books and records described in Subsection (3)(a) for the time period during which an assessment may be made under Section 59-1-1408; and
(c)
open the books and records for examination at any time by:
(i)
the commission; or
(ii)
an agent or representative the commission designates.
Section 59-14-305 ("Credit or refund for cigarette rolling machine operator.") 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 § 59-14-305?
A common citation format is "Utah Code § 59-14-305" (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 § 59-14-305 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.
