Utah § 59-14-409 - Definitions -- Credit or refund for tax paid on cigarette or tobacco product that is destroyed or returned to the manufacturer -- Interest -- Rulemaking authority.
Full text of Utah Utah Code § 59-14-409 — Definitions -- Credit or refund for tax paid on cigarette or tobacco product that is destroyed or returned to the manufacturer -- Interest -- Rulemaking authority., with citation guidance and answers to common questions.
§ 59-14-409. Definitions -- Credit or refund for tax paid on cigarette or tobacco product that is destroyed or returned to the manufacturer -- Interest -- Rulemaking authority.
59-14-409.
Definitions -- Credit or refund for tax paid on cigarette or tobacco product that is destroyed or returned to the manufacturer -- Interest -- Rulemaking authority.
(1)
As used in this section, "licensed person" means a person:
(a)
licensed by the commission in accordance with Section 59-14-202; and
(b)
that is a:
(i)
distributor;
(ii)
jobber;
(iii)
manufacturer;
(iv)
retailer;
(v)
wholesaler; or
(vi)
a person similar to a person described in Subsections (1)(b)(i) through (v) as determined by the commission by rule.
(2)
A licensed person may apply to the commission for a credit or refund as provided in Subsection (3) if:
(a)
on or after July 1, 2005, the following are removed from retail sale or from storage:
(i)
a cigarette; or
(ii)
a tobacco product;
(b)
before a cigarette or tobacco product is removed from retail sale or from storage in accordance with Subsection (2)(a), the licensed person remits a tax:
the licensed person verifies to the commission that the cigarette or tobacco product described in Subsection (2)(a) has been:
(i)
returned to the manufacturer of the cigarette or tobacco product; or
(ii)
destroyed.
(3)
The amount of the credit or refund described in Subsection (2) is equal to:
(a)
for a cigarette removed from retail sale or from storage, the amount of tax the licensed person paid on the cigarette in accordance with Part 2, Cigarettes; or
(b)
for a tobacco product removed from retail sale or from storage, the amount of tax the licensed person paid on the tobacco product in accordance with Part 3, Tobacco Products.
(4)
(a)
The commission shall grant a credit or refund under this section if the commission determines that a licensed person meets the requirements of Subsection (2).
(b)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules establishing procedures and requirements for a licensed person to verify to the commission that a cigarette or tobacco product described in Subsection (2)(a) has been:
(i)
returned to the manufacturer of the cigarette or tobacco product; or
(ii)
destroyed.
(5)
(a)
If the commission makes a credit or refund under this section within a 90-day period after the day on which a licensed person submits an application to the commission for the credit or refund, interest may not be added to the amount of credit or refund.
(b)
If the commission makes a credit or refund under this section more than 90 days after the day on which a licensed person submits an application to the commission for the credit or refund, interest shall be added to the amount of credit or refund as provided in Section 59-1-402.
(6)
(a)
The commission may create a form for:
(i)
a licensed person to:
(A)
submit a claim for a credit or refund; or
(B)
verify to the commission that a cigarette or tobacco product has been:
(I)
returned to the manufacturer of the cigarette or tobacco product; or
(II)
destroyed; or
(ii)
processing a claim for a credit or refund for payment.
Section 59-14-409 ("Definitions -- Credit or refund for tax paid on cigarette or tobacco product that is destroyed or returned to the manufacturer -- Interest -- Rulemaking authority.") 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 § 59-14-409?
A common citation format is "Utah Code § 59-14-409" (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 § 59-14-409 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.
