Utah Administrative Code (Current through November 1, 2019) |
R865. Tax Commission, Auditing |
R865-20T. Tobacco Tax |
R865-20T-11. Reporting of Imported Cigarettes Pursuant to Utah Code Ann. Section 59-14-212
Latest version.
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A. A manufacturer, distributor, wholesaler, or retail dealer required by Section 59-14-212 to provide the Tax Commission, on a quarterly basis, a copy of the importer's federal import permit and the customs form showing the tax information required by federal law:
1. is not required to enclose that information with the quarterly report;
2. shall retain that information in its records; and
3. at the request of the Tax Commission, provide copies of that information to the Tax Commission.