59-14-407 - Reporting of manufacturer name. - Utah Statutes

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 Section59-22-202.
(2) Any manufacturer, distributor, wholesaler, or retail dealer who under Section59-14-205 affixes a stamp to an individual package or container of cigarettes manufactured orsold by a tobacco product manufacturer required to place funds into escrow under Section59-22-203 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 isrequired to pay the tax levied under Part 3, Tobacco Products, on a tobacco product defined as acigarette under Section 59-22-202 and manufactured or sold by a tobacco product manufacturerrequired to place funds into escrow under Section 59-22-203 shall report quarterly to thecommission:
(a) the quantity of cigarettes upon which the tax is levied; and
(b) the name of the manufacturer of each cigarette.
(4) (a) The reports under Subsections (2) and (3) shall be made no later than quarterly onor before the last day of the month following each calendar quarterly period pursuant to rulesestablished by the commission in accordance with Title 63G, Chapter 3, Utah AdministrativeRulemaking Act.
(b) A person required to file a report under this section is subject to the penalties underSection 59-1-401 for failing to file a report in a timely manner, or for supplying false orfraudulent information.

Amended by Chapter 382, 2008 General Session