Utah Code 59-14-305. Credit or refund for cigarette rolling machine operator
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(1) A cigarette rolling machine operator may claim a credit or refund on a return filed under Section 59-14-303 as provided in this section if:
Terms Used In Utah Code 59-14-305
- Cigarette: means a roll made wholly or in part of tobacco:(2)(a) regardless of:(2)(a)(i) the size of the roll;(2)(a)(ii) the shape of the roll;(2)(a)(iii) whether the tobacco is flavored, adulterated, or mixed with any other ingredient; or(2)(a)(iv) whether the tobacco is heated or burned; and(2)(b) if the roll has a wrapper or cover that is made of paper or any other substance or material except tobacco. See Utah Code 59-14-102
- Cigarette rolling machine: means a device or machine that has the capability to produce at least 150 cigarettes in less than 30 minutes. See Utah Code 59-14-102
- Cigarette rolling machine operator: means a person who:
(4)(a)(4)(a)(i) controls, leases, owns, possesses, or otherwise has available for use a cigarette rolling machine; and(4)(a)(ii) makes the cigarette rolling machine available for use by another person to produce a cigarette; or(4)(b) offers for sale, at retail, a cigarette produced from the cigarette rolling machine. See Utah Code 59-14-102- Person: means :
(24)(a) an individual;(24)(b) an association;(24)(c) an institution;(24)(d) a corporation;(24)(e) a company;(24)(f) a trust;(24)(g) a limited liability company;(24)(h) a partnership;(24)(i) a political subdivision;(24)(j) a government office, department, division, bureau, or other body of government; and(24)(k) any other organization or entity. See Utah Code 68-3-12.5(1)(a) a person pays a tax under this chapter on tobacco that the person sells or provides to the cigarette rolling machine operator; and(1)(b) the cigarette rolling machine operator pays a tax under Section59-14-302 on the tobacco that the cigarette rolling machine operator:(1)(b)(i) purchases or is provided with under Subsection(1)(a) ; and(1)(b)(ii) uses to produce a cigarette from the cigarette rolling machine.(2) The credit under this section is the lesser of:(2)(a) the tax paid under Subsection(1)(a) ; or(2)(b) the tax paid under Subsection(1)(b) .(3) A cigarette rolling machine operator that claims a credit or refund under this section shall:(3)(a) keep in a form prescribed by the commission books and records that are necessary to establish the tax paid under Subsection(1)(a) and the tax paid under Subsection(1)(b) for purposes of calculating the credit or refund the cigarette rolling machine operator may claim;(3)(b) keep the books and records described in Subsection(3)(a) for the time period during which an assessment may be made under Section59-1-1408 ; and(3)(c) open the books and records for examination at any time by:(3)(c)(i) the commission; or(3)(c)(ii) an agent or representative the commission designates.