Utah § 59-14-407 - Reporting of manufacturer name.
Full text of Utah Utah Code § 59-14-407 — Reporting of manufacturer name., with citation guidance and answers to common questions.
§ 59-14-407. Reporting of manufacturer name.
59-14-407.
Reporting of manufacturer name.
(1)
As used in this section:
(a)
"Cigarette" has the same meaning as defined in Section 59-22-202.
(b)
"Tobacco product manufacturer" has the same meaning as defined in Section 59-22-202.
(2)
Any manufacturer, distributor, wholesaler, or retail dealer who under Section 59-14-205 affixes a stamp to an individual package or container of cigarettes manufactured or sold by a tobacco product manufacturer required to place funds into escrow under Section 59-22-203 shall report quarterly to the commission:
(a)
the quantity of cigarettes in the package or container; and
(b)
the name of the manufacturer of the cigarettes.
(3)
Any manufacturer, distributor, wholesaler, retail dealer, or other person who is required to pay the tax levied under Part 3, Tobacco Products, on a tobacco product defined as a cigarette under Section 59-22-202 and manufactured or sold by a tobacco product manufacturer required to place funds into escrow under Section 59-22-203 shall report quarterly to the commission:
(a)
the quantity of cigarettes upon which the tax is levied; and
(b)
the name of the manufacturer of each cigarette.
(4)
The reports under Subsections (2) and (3) shall be made no later than quarterly on or before the last day of the month following each calendar quarterly period pursuant to rules established by the commission in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
(5)
A person required to file a report under this section who fails to timely file the report, or who provides false or misleading information on, or in relation to, the report:
Section 59-14-407 ("Reporting of manufacturer name.") 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 § 59-14-407?
A common citation format is "Utah Code § 59-14-407" (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 § 59-14-407 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.
