Utah Administrative Code (Current through November 1, 2019) |
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
Latest version.
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"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 another pack of cigarettes.