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 clee@utah.gov

    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

     

     

Document Information

Effective Date:
2/7/2007
Publication Date:
01/01/2007
Filed Date:
12/14/2006
Agencies:
Tax Commission,Auditing
Rulemaking Authority:

Section 59-14-102

Authorized By:
D'Arcy Dixon, Commissioner
DAR File No.:
29325
Related Chapter/Rule NO.: (1)
R865-20T-12. Definition of Counterfeit Tax Stamp Pursuant to Utah Code Ann. Section 59-14-102.