No. 36169 (Amendment): Section R867-2B-4. Uniform Affixing and Displaying of Drug Stamps Pursuant to Utah Code Ann. Section 59-19-104

(Amendment)

DAR File No.: 36169
Filed: 05/11/2012 12:05:58 PM

RULE ANALYSIS

Purpose of the rule or reason for the change:

The section removal is necessary to implement S.B. 243 (2012 General Session).

Summary of the rule or change:

The section is removed since the statute that authorizes it has been repealed in S.B. 243 (2012).

State statutory or constitutional authorization for this rule:

• Section 59-19-104

Anticipated cost or savings to:

the state budget:

None--Any fiscal impact would have been considered in S.B. 243 (2012).

local governments:

None--Any fiscal impact would have been considered in S.B. 243 (2012).

small businesses:

None--Any fiscal impact would have been considered in S.B. 243 (2012).

persons other than small businesses, businesses, or local governmental entities:

None--Any fiscal impact would have been considered in S.B. 243 (2012).

Compliance costs for affected persons:

None--Any fiscal impact would have been considered in S.B. 243 (2012).

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

This amendment is necessary due to a statutory change made by S.B. 243 (2012), thus creating no new fiscal impact.

Michael Cragun, Commissioner

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

Tax Commission
Collections
210 N 1950 W
SALT LAKE CITY, UT 84134

Direct questions regarding this rule to:

• Christa Johnson at the above address, by phone at 801-297-3901, by FAX at 801-297-3907, 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:

07/02/2012

This rule may become effective on:

07/09/2012

Authorized by:

Michael Cragun, Tax Commissioner

RULE TEXT

R867. Tax Commission, Collections.

R867-2B. Delinquent Tax Collection.

[R867-2B-4. Uniform Affixing and Displaying of Drug Stamps Pursuant to Utah Code Ann. Section 59-19-104.

A. Drug stamps issued as evidence of payment of the tax imposed on marihuana and controlled substances shall be affixed and displayed in a reasonably prominent position on the container of the marihuana or controlled substance for which they were issued.

1. For purposes of this rule, "container" means any substance or material that encloses or encircles, but is not consumed with, the marihuana or controlled substance.

2. If more than one container encloses or encircles the marihuana or controlled substance, the stamps shall be affixed to and displayed on the container closest to the marihuana or controlled substance.

B. If the marihuana or controlled substance is not encircled or enclosed in a container, the drug stamp shall be kept in reasonable proximity to the marihuana or controlled substance for which it was issued.

 

]KEY: taxation, controlled substances, seizure of property, drug stamps

Date of Enactment or Last Substantive Amendment: [October 13, 2011]2012

Notice of Continuation: October 28, 2010

Authorizing, and Implemented or Interpreted Law: 59-1-302; 59-1-706; 59-1-701; 59-1-702; 59-1-703; 59-1-707; 59-19-104; 59-19-105; 59-19-107'

 

---