No. 29325 (Amendment): R865-20T-12. Definition of Counterfeit Tax Stamp Pursuant to Utah Code Ann. Section 59-14-102

DAR File No.: 29325
Filed: 12/14/2006, 03:18
Received by: NL

RULE ANALYSIS

Purpose of the rule or reason for the change:

The proposed amendment defines a currently undefined statutory term.

Summary of the rule or change:

The proposed amendment provides that a re-used cigarette stamp is a counterfeit stamp.

State statutory or constitutional authorization for this rule:

Section 59-14-102

Anticipated cost or savings to:

the state budget:

None--The proposed amendment clarifies current practice.

local governments:

None--The proposed amendment clarifies current practice.

other persons:

None--The proposed amendment clarifies current practice.

Compliance costs for affected persons:

None--The proposed amendment clarifies current practice.

Comments by the department head on the fiscal impact the rule may have on businesses:

There are no anticipated costs. D'Arcy Dixon, Commissioner

The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

Tax Commission
Auditing
210 N 1950 W
SALT LAKE CITY UT 84134

Direct questions regarding this rule to:

Cheryl Lee at the above address, by phone at 801-297-3900, by FAX at 801-297-3919, or by Internet E-mail at [e-mail]

Interested persons may present their views on this rule by submitting written comments to the address above no later than 5:00 p.m. on:

01/31/2007

This rule may become effective on:

02/07/2007

Authorized by:

D'Arcy Dixon, Commissioner

RULE TEXT

R865. Tax Commission, Auditing.

R865-20T. Tobacco Tax.

R865-20T-12. Definition of Counterfeit Tax Stamp Pursuant to Utah Code Ann. Section 59-14-102.

"Counterfeit tax stamp," for purposes of the definition of a counterfeit cigarette in Section 59-14-102, includes a cigarette stamp that has previously been affixed to a pack of cigarettes.

 

KEY: taxation, tobacco products

Date of Enactment or Last Substantive Amendment: [September 4, 2002]2007

Notice of Continuation: April 17, 2002

Authorizing, and Implemented or Interpreted Law: 59-14-102